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Guidance and forms covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.
Off-payroll working rules for clients, workers (contractors) and their intermediaries.
If you’re a limited company director and provide services to an ‘end client’ then you will encounter IR35 rules.
How HM Revenue and Customs decides if they will open an enquiry into IR35, the enquiry process and how to appeal.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
How HMRC will support affected organisations to comply with changes to the off-payroll working rules (IR35) from 6 April 2021 and how it will intervene if customers deliberately don’t comply.
Contact HMRC for help with enquiries about the off-payroll working rules
An updated administrative impact assessment note from HMRC setting out the current administrative costs which taxpayers incur in dealing with IR35.
This factsheet provides an overview of off-payroll working rules, the tribunals process and links to further help and support.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
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.
To explore options to make the intermediaries legislation more effective.
Use these materials to communicate with your members, clients and customers about changes to the off-payroll working rules (IR35) from April 2021.
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
This research sought to test messaging and communications products designed to inform contractors about changes to the off-payroll working rules (IR35).
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