Off-payroll working (IR35)
Please note: Off-payroll working (IR35) guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
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Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes
Off-payroll working rules for clients, workers (contractors) and their intermediaries
Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid right
Rules for clients
What you need to do following changes to the off-payroll working rules (IR35) if you engage contractors working through their own limited company
Understand and prepare for changes to the off-payroll working rules (IR35) if you are a client receiving services from a worker through their intermediary
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary
Find out how off-payroll rules (IR35) work in the public sector
Rules for intermediaries and contractors
Understand and prepare for changes to the off-payroll working rules (IR35) if you're an intermediary and your worker provides services to a client
Find out about the off-payroll working rules (IR35) if you're contractor or an intermediary and your worker provides services to small clients outside of the public sector
Find out about the off-payroll working rules (IR35) if you're an intermediary and your worker provides services to a public sector client
Rules for agencies
Find out about the off-payroll working rules (IR35) for agencies, when the changes to these rules apply and how the changes will affect you
Fee-payer responsibilities
Check if you鈥檙e the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply
Further guidance
Comprehensive guidance from HM Revenue and Customs (HMRC) on the employment status of individuals
Help and 91香蕉黄色视频
Get help on the off-payroll working rules (IR35) with online webinars, workshops and educational calls from HMRC
Use these materials to communicate with your members, clients and customers about changes to the off-payroll working rules (IR35) from April 2021
Contact HMRC for help with enquiries about the off-payroll working rules.
