For agency nurses and locum doctors, attempting to decipher the rules surrounding IR35 can be confusing. And when your primary concerns are tending to those in your care, the last thing you need to worry about is a run-in with Her Majesty’s Revenue and Customs (HMRC) regarding your IR35 status. On 6 April 2021, the UK government will be extending the IR35 rules to include the private sector. To make your IR35 status clear, we have created a simple, helpful guide. On 6 April 2021, the UK government will be extending the IR35 rules to include the private sector. To make your IR35 status clear, we have created a simple, helpful guide.