The roll-out of the Off-Payroll legislation into the private sector in April 2021 now means that the responsibility for assessing the IR35 status of a contractors moves from the contractor to the end hirer. It is therefore critical to make an accurate assessment as part of the compliance process from the outset as any errors will likely lead to liabilities. Knowing who you are working with and knowing that your supply chain is operating compliantly is not to be ignored.

https://bfi.co.uk/blog/end-hirer-essential-checklist-for-a-compliant-supply-chain/