Does the last invoice still need to be paid before 5 April?

[Abbot]

Eek, many thanks for confirming.

[eek]

Prior to the date change for IR35 coming into affect, the general advice was that the last invoice raised by the contractor should be paid before 5 April. Is that still the case this year? I can’t seem to find anything specific to this for 2021?

Pulls up the slide deck from HMRC

For engagements where the client is a public sector organisation operating under
the 2017 rules.
• The new rules will apply to any payment made after the 6 April 2021

For engagements where the client is a medium or large-sized non-public sector
organisation.

• The new rules will apply to any payment for services made on or after 6 April
2021, and those services are provided by the worker to the end client on or
after 6 April 2021

[Abbot]

Prior to the date change for IR35 coming into affect, the general advice was that the last invoice raised by the contractor should be paid before 5 April. Is that still the case this year? I can’t seem to find anything specific to this for 2021?