I wondered if anyone is able to help as i can't seem to find an absolute answer on the internet. My client is self-employed and he pays for labour services from another self-employed person (contractor). I know that the IR35 rules are coming into force next year which apply to Medium and large private sector businesses regarding off payroll working but it says they don't appy to sole traders and small companies. I wanted to know if my client is responsible for determining the 'status' of the person he pays labour services for or if the responsibility still lies with the contractor? Any help would be much appreciated.