The new off-payroll working (“OPW”) rules (also known as IR35) for the private sector are coming into effect from 6 April 2021, which is a 12 month deferral from the original planned date of 6 April 2020. The rules are aimed at individuals providing services through a personal service company (“PSC”) or other intermediary to a “client” (i.e. the organisation that needs the work done).