You should be especially aware of the IR35 tax law and the changes from 6 April 2021.
IR35 was introduced to tackle tax avoidance by consultants supplying their services to clients via an 'intermediary' (ie a party who makes arrangements for or pays an individual for providing services to the client) who would otherwise be an employee.
From 6 April 2021, all public authorities (ie third sector organisations, such as some charities) and medium and large-sized clients will be responsible for deciding the employment status of consultants. This means that the responsibility for deciding consultants’ employment statuses (and statuses for tax purposes) will therefore shift from the consultant to the client. If this tax status is incorrect, the client will be responsible for any fees and penalties, making it very important to get it right.
For more information, read IR35.
If you need bespoke legal advice on determining a consultant’s IR35 status, seek IR35 status determination advice.