From April 2021, Private Sector hirers are responsible for assessing a contractor’s IR35 status. This responsibility previously sat with the Contractor.
When IR35 was first introduced in 2000, contractor’s themselves were responsible for self-assessment. The regulations were changed in 2017, to make Public Sector hirers responsible for assessing contractors instead. In April 2021 Private Sectors hirers will join them, providing every contractor with a SDS that clearly states their employment status under IR35.