The off-payroll working (OPW) rules finally come into force for the private sector on 6 April 2021.
The rules aim to ensure that PAYE is accounted for where a contractor would have been an employee of the client, but for the fact that the client has a contract with the contractor’s personal service company rather than the contractor personally.
With OPW being introduced, many more contractors may be encouraged to operate via an umbrella company.
