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The essence of the rules relating to off-payroll working is that the hiring 'client' or 'end user' of the service (whether that be a public sector body, or medium or large private sector client from April 2021, must make the decision as to whether an employment relationship would exist were the services provided directly rather than through an intermediary. Accordingly, where a worker's services are provided through an intermediary, the client must inform the other party to the contract for provision of the services whether or not such an employment (or holding of an office) would exist. If the worker is already an office-holder, the client must communicate whether or not the services to be provided relate to that office. The information may be part of the contract or communicated otherwise. For contracts entered into on or after 6 April 2017, the information must be given on or before entering into the contract or, if the services are to be performed at a later time, before that later time.