Company positions on IR35 private sector reform April 2021
Blanket inside IR35 assessment? Across-the-board ban? Under review? Which of these approaches to the April 2021 Off-payroll rules is your engager taking and where will you choose to work as a result?
Due to the IR35 reforms in the private sector, many businesses are making decisions about how they will engage with their contractors from April 2021.
ContractorUK has compiled a list of companies and their position on IR35 private sector reform, and we will continue to update this page as and when we receive further corporations' decisions on IR35.
This list is intended to be a resource of information for reference by contractors to help them navigate the minefield that is IR35 reform and decide where to contract. Some companies have already stated they will not work with limited company contractors or are blanket assessing contractors as inside IR35. Other companies have stated that they are individually assessing their contractors' IR35 status - we have highlighted these companies and their policies in bold.
| Client | Position on IR35 Private Sector Reform |
|---|---|
| Aberdeen Standard Investments | Individual IR35 status determinations have been given, however number of contractors ruled outside IR35 is in the single digits |
| Aegon | Will no longer engage contractors who provide their services via a limited company |
| Airbus | Using CEST to set the IR35 status of limited company contractors |
| Aker | Will individually assess IR35 status |
| Argos Financial Services | Will individually assess IR35 status |
| Aviva | Using CEST to set the IR35 status of limited company contractors |
| Balfour Beatty | Individual IR35 status assessments underway |
| BAE Systems | Using CEST to set the IR35 status of limited company contractors |
| Barclays | Will no longer engage contractors who provide their services via a limited company |
| Bayer | Individually assessing for IR35 status |
| Bloomberg | Will blanket assess all contractors as inside IR35 from end of March 2020 |
| BNP Paribas | Will no longer engage contractors who provide their services via a limited company |
| BP | Will no longer engage contractors who provide their services via a limited company |
| BT | Will no longer engage contractors who provide their services via a limited company |
| Deloitte | Using CEST to set the IR35 status of limited company contractors |
| Deutsche Bank | Will no longer engage contractors who provide their services via a limited company |
| Easyjet | Using CEST to set the IR35 status of limited company contractors |
| Eurostar | Individually assessing for IR35 status |
| Fidelity International | Will no longer engage contractors who provide their services via a limited company |
| GlaxoSmithKline | Will no longer engage contractors who provide their services via a limited company |
| HSBC | Will no longer engage contractors who provide their services via a limited company |
| IBM | Will engage with some limited company contractors 'subject to approval' |
| JP Morgan | Will no longer engage contractors who provide their services via a limited company |
| Just Eat | Individually assessing for IR35 status |
| KPMG | Will blanket assess all contractors as inside IR35 |
| L&G | Current contracts to end by March 2020. Reviewing whether to blanket assess contractors inside IR35 or use CEST moving forward |
| Lloyds | Will no longer engage contractors who provide their services via a limited company |
| LLWR Ltd | Will no longer engage contractors who provide their services via a limited company |
| Lockheed Martin | Using CEST to set the IR35 status of limited company contractors |
| M&G Investments | Will no longer engage contractors who provide their services via a limited company |
| Marsh McLennan | Will no longer engage contractors who provide their services via a limited company |
| Microsoft | Will no longer engage contractors who provide their services via a limited company |
| Morgan Stanley | Will no longer engage contractors who provide their services via a limited company |
| Morrison's | Will individually assess IR35 status |
| MUFG Bank | Will blanket assess all contractors as inside IR35 from March 2020 |
| National Grid | Will assess all contractors IR35 status' in January |
| Nationwide | Using CEST to set the IR35 status of limited company contractors however contractors told pre-assessment that they will be determined inside IR35 |
| Newton Investment Management | Will no longer engage contractors who provide their services via a limited company |
| Northern Trust | Will no longer engage contractors who provide their services via a limited company |
| O2 / Telefonica | Current contracts to end by February 2020. Reviewing whether to blanket assess contractors inside IR35 from March. |
| Pennon Group | Will no longer engage contractors in any capacity |
| Rabobank | Will no longer engage contractors who provide their services via a limited company |
| Rolls-Royce | Will no longer engage contractors who provide their services via a limited company |
| Royal Bank of Scotland | Will stop generally using limited company contractors beyond February |
| Royal London Group | Will no longer engage contractors who provide their services via a limited company |
| RSA | Using CEST to set the IR35 status of limited company contractors |
| Sainsbury's Bank | Will individually assess for IR35 status |
| Santander | Currently reviewing the IR35 status of its limited company contractors |
| Schroders | Using CEST to set the IR35 status of its limited company contractors |
| Shell | Will no longer engage contractors who provide their services via a limited company |
| Skanska | Individually assessing for IR35 status |
| SSE | Will no longer engage contractors who provide their services via a limited company |
| Standard Life Aberdeen | Will send individual IR35 status determinations to individual contractors in January 2020 |
| St James's Place Wealth Management | Will blanket assess all contractors as inside IR35 from April 2020 |
| Tata Motors | Will no longer engage contractors who provide their services via a limited company |
| Tesco Bank | Will blanket assess all contractors as inside IR35 from March 2020 |
| The Phoenix Group | Will no longer engage contractors who provide their services via a limited company from March 2020 |
| Vodafone | Will no longer engage contractors who provide their services via a limited company |
| Wells Fargo | Will no longer engage contractors who provide their services via a limited company |
| William Hill | Individually assessing for IR35 status |
| Wood Group | Has enlisted an external adviser to use the adviser's online tool to individually test IR35 status |
| Worley | Individually assessing for IR35 status |
If you have received information about how a business will be engaging with their contractors from April 2021 please email us on [email protected] with the details.
