Help to comply with the reformed off-payroll working rules (IR35) — GfC4
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
Documents
Details
These Guidelines for Compliance (GfC) are for organisations who engage workers under the off-payroll working rules. The rules are sometimes known as ‘IR35’.
These guidelines are designed to demonstrate what good practice with the off-payroll working rules looks like.
You should read these guidelines alongside existing off-payroll working guidance. They are not designed to be used in isolation, or to create an end-to-end process for organisations to comply with the rules.
Your organisation should apply the guidelines to reflect the complexity and scale of your own off-payroll working engagements. Use these guidelines to help make informed decisions, based on individual circumstances.
Last updated 15 December 2023 + show all updates
-
A survey allowing users to give feedback on this Guidelines for Compliance product has been added to 'Next steps — correcting errors, guidance and legislation (part 14)'.
-
First published.