Guidance

Help and support for off-payroll working

Watch videos, sign up for email alerts and register for free webinars to get help with off-payroll working rules (IR35).

You can sign up for email alerts about off-payroll working rules.

If you register for a webinar, you:

  • must register and sign in 5 minutes before it starts
  • can ask questions using the on-screen text box

The off-payroll working rules (sometimes known as IR35) changed on 6 April 2021. Find out which resources are best suited to you, and how to access them.

Guidance and tools on GOV.UK

The following resources are useful for everyone affected by the off-payroll changes:

If you’re a client or fee-payer

The following additional resources will be most relevant to you:

  • webinars
  • workshops for some customers
  • tailored education calls for some customers

Webinars

HMRC is running a range of off-payroll webinars. They cover both overviews of the reforms, as well as more specific topic areas. Dates will continue to be added when available.

Clients or fee-payers who need a general overview of the rules should sign up for these 3 webinars:

  • Check Employment Status for Tax (CEST) tool
  • overview of the off-payroll working rules
  • making the determination, disagreements and record keeping

Check Employment Status for Tax (CEST) tool

Watch a recorded webinar about the Check Employment Status for Tax (CEST) Tool.

Register for the next live webinar about the Check Employment Status for Tax (CEST) tool.

This webinar is designed to help you understand how HMRC’s CEST tool can help you make robust and accurate status determinations. During this session we will walk you through a status determination using a mock engagement.

Off-payroll working rules from April 2021 – organisations


Watch a recorded webinar about off-payroll working rules from April 2021: organisations for:

  • public sector
  • medium and large sized organisations

Off-payroll working rules from April 2021 – status determinations and disagreements


Watch a recorded webinar about off-payroll working rules from April 2021 – status determinations and disagreements to learn about:

  • what status determination statements are – within the off-payroll working rules
  • how to deal with disagreements following the status determination

We’re making available additional webinars on specific topics where clients and fee-payers may need more detailed information. Customers attending these events should have a good understanding of the basics of the off-payroll working rules. The most relevant topic-based webinars due to take place for clients and fee-payers are about:

  • international issues – how off-payroll working interacts with international and overseas issues
  • engagements where the rules apply
  • fee-payer responsibilities

Off-payroll working rules from April 2021 – international matters


Watch a recorded webinar about off-payroll working rules from April 2021 – international matters to learn about how off-payroll working rules interact with international and overseas issues.

This webinar will be most relevant for customers in gas and oil, media, transport and the utilities sectors.

Off-payroll working rules from April 2021 – engagement


Watch a recorded webinar about off-payroll working rules from April 2021 – engagement to learn about:

  • different types of engagements
  • when the off-payroll working rules apply – and whose responsibility it is to consider them

Off-payroll working rules from April 2021 – fee-payer responsibilities


Watch a recorded webinar about off-payroll working rules from April 2021 – fee-payer responsibilities to learn about fee-payers responsibilities under the off-payroll working rules such as:

  • who fee-payers are and their responsibilities
  • qualifying persons
  • deemed employers
  • how to work out the deemed direct payment

Workshops

Workshops for small groups of customers will be delivered virtually to provide a comprehensive overview of what the changes mean and will be targeted to specific sectors or customer groups.

These workshops started in November 2020 and HMRC works closely with stakeholders to ensure that the right customers are invited to workshops. Invitations will be sent through trade and representative bodies.

The most relevant workshops for clients and fee-payers will be:

  • sector specific – targeted to specific sectors and the issues that affect them for example banking, oil and gas, public sector and construction (more sectors may be added based on customer feedback)
  • agencies – focused towards the requirement of recruiters and agencies when dealing with contractors and clients

Education calls

Tailored education calls will be offered to customers with the greatest support needs. HMRC will directly contact customers to invite them to an education call.

If you’re a contractor

Contractors are workers operating through a personal service company or other intermediary. In some industries, such as construction, these are known as ‘subcontractors’.

The following additional resources will be most relevant to you:

Webinars

HMRC is running a range of off-payroll webinars. They cover both overviews of the reforms, as well as more specific topic areas. Dates will continue to be added when available.

Contractors who need a general overview of the rules should sign up for these 3 webinars:

  • Check Employment Status for Tax (CEST) tool
  • overview of the off-payroll working rules for contractors
  • making the determination, disagreements and record keeping

Check Employment Status for Tax (CEST) tool

Register for the next live webinar about the Check Employment Status for Tax (CEST) tool.

This webinar is designed to help you understand how HMRC’s CEST tool can help you make robust and accurate status determinations. During this session we will walk you through a status determination using a mock engagement.

Off-payroll working rules from April 2021 – contractors


Watch a recorded webinar about off-payroll working rules from April 2021 – contractors and find out how to help contractors understand what these changes will mean for them.

Off-payroll working rules from April 2021 – status determinations and disagreements


Watch a recorded webinar about off-payroll working rules from April 2021 – status determinations and disagreements to learn about:

  • requirements to make a determination
  • what constitutes a disagreement

Some aspects of this webinar may be relevant for contractors.

We’re making available additional webinars on specific topics to provide more detailed information. Customers attending these events should have a good understanding of the basics of the off-payroll working rules. These are targeted to clients and fee-payers but contractors might also find some aspects of them useful. The most relevant topic-based webinars due to take place for contractors will be:

  • international issues – how off-payroll working interacts with international and overseas issues
  • engagements where the rules apply
  • fee-payer responsibilities

Off-payroll working rules 2021 – international matters


Watch a recorded webinar about off-payroll working rules from April 2021 – international matters to learn about how the off-payroll working rules interact with international and overseas issues.

It will be most relevant for customers in gas and oil, media, transport and the utilities sectors.

Off-payroll working rules from April 2021 – engagement


Watch a recorded webinar about off-payroll working rules from April 2021 – engagement to learn about:

  • the types of engagements
  • when the off-payroll working rules apply – including who is responsible for considering them

Off-payroll working rules from April 2021 – fee-payer responsibilities


Watch a recorded webinar about off-payroll working rules from April 2021 – fee-payer responsibilities to learn more about:

  • who fee-payers are and their responsibilities
  • qualifying persons
  • deemed employers
  • how to work out the Deemed Direct Payment

If you’re a tax agent

The following additional resources will be most relevant to you:

  • communication resources on GOV.UK
  • videos
  • webinars
  • workshops

Communication resources


Off-payroll working rules – communication resources – use these materials to communicate with your members, clients and customers about changes to the off-payroll working rules, these will be of most use in communicating the changes to contractors.

Videos

Off-payroll working rules from April 2021 – businesses

Watch a video about off-payroll working rules from April 2021 and how it may affect businesses that engage with contractors.

How changes to the off-payroll working rules (IR35) may affect businesses from April 2021

Webinars

HMRC is running a range of off-payroll webinars. They cover both overviews of the reforms, as well as more specific topic areas. Dates will continue to be added when available.

Tax agents may find all of the webinars useful.

Tax agents who need a general overview of the rules should sign up for these 4 webinars:

  • Check Employment Status for Tax (CEST) tool
  • overview of the off-payroll working rules
  • overview of the off-payroll working rules for contractors
  • making the determination, disagreements and record keeping

Check Employment Status for Tax (CEST) tool

Register for the next live webinar about the Check Employment Status for Tax (CEST) tool.

This webinar is designed to help you understand how HMRC’s CEST tool can help you make robust and accurate status determinations. During this session we will walk you through a status determination using a mock engagement.

Off-payroll working rules from April 2021 – organisations


Watch a recorded webinar about off-payroll working rules from April 2021 – organisations and how they apply to:

  • the public sector
  • medium and large sized organisations

Off-payroll working rules from April 2021 – contractors


Watch a recorded webinar about off-payroll working rules from April 2021 – contractors to help contractors understand what these changes will mean for them.

Off-payroll working rules from April 2021 – status determinations and disagreements


Watch a recorded webinar about off-payroll working rules from April 2021 – status determinations and disagreements for HMRC’s view on requirements to make a determination and what constitutes a disagreement. Some aspects of this webinar may be relevant for contractors.

We’re making available webinars on specific topics to provide more detailed information. Customers attending these events should have a good understanding of the basics of the off-payroll working rules. The most relevant topic-based webinars due to take place will be:

  • international issues – how off-payroll working interacts with international and overseas issues
  • engagements where the rules apply
  • fee-payer responsibilities

Off-payroll working rules 2021 – international matters


Watch a recorded webinar about off-payroll working rules from April 2021 – international matters to learn about how the off-payroll working rules interact with international and overseas issues.

It will be most relevant for customers in gas and oil, media, transport and the utilities sectors.

Off-payroll working rules from April 2021 – engagement


Watch a recorded webinar about off-payroll working rules from April 2021 – engagement.

This webinar looks at different types of engagements and explains when the off-payroll working rules apply and whose responsibility it is to consider them.

Off-payroll working rules from April 2021 – fee-payer responsibilities


Watch a recorded webinar about off-payroll working rules from April 2021 – fee-payer responsibilities to learn about:

  • who fee-payers are and their responsibilities
  • qualifying persons
  • deemed employers
  • how to work out the Deemed Direct Payment

Workshops

Workshops for small groups of customers will be delivered virtually to provide a comprehensive overview of what the changes mean and will be targeted to specific sectors or customer groups.

These workshops started in November 2020 and HMRC works closely with stakeholders to ensure that the right customers are invited to workshops. Invitations will be sent through trade and representative bodies.

For tax agents, the most relevant workshops will be:

  • tax agents – focused on accounting treatment and record keeping for tax agents who deal with contractor’s intermediaries
  • sector specific – targeted to specific sectors and the issues that affect them for example banking, oil and gas, public sector and construction, more sectors may be added based on customer feedback
  • agencies – focused toward the requirement of recruiter and agencies when dealing with contractors and clients
Published 24 February 2020
Last updated 17 August 2021 + show all updates
  1. A new webinar to help you understand the Checking Employment Status for Tax (CEST) tool has been added.

  2. A new webinar to help you understand the Checking Employment Status for Tax (CEST) tool has been added.

  3. A link to a video about how changes to the off-payroll working rules (IR35) may affect businesses from April 2021 has been added.

  4. The webinar for off-payroll working rules from April 2021 – fee-payer responsibilities if you're a client or fee-payer has been updated.

  5. The closed webinar 'off-payroll working rules from April 2021 – organisations' has been removed.

  6. All links to recorded webinars have been updated.

  7. Catch up webinars for off-payroll working rules from April 2021: Status Determinations and Disagreements, off-payroll working rules from April 2021: fee-payer responsibilities, off-payroll working rules from April 2021: contractors have been updated.

  8. Updated links for catch up webinars about off-payroll working rules from April 2021: international matters.

  9. Updated links for catch up webinars about 'off-payroll working rules from April 2021: engagement' for clients, fee-payers, contractors and tax agents.

  10. Dates changed to reflect that important changes to payroll working came into effect on 6 April 2021

  11. New catch up webinars about off-payroll working rules from April 2021 separately for organisations, international matters, engagement and contractors have been added.

  12. The webinars for 'Off-payroll working rules from April 2021: Status Determinations and Disagreements' and 'Off-payroll working rules from April 2021: fee-payer responsibilities' have been updated.

  13. The webinars for if you're client or fee-payer, contractor or tax agent have been updated.

  14. New links added for webinars about off-payroll working rules from April 2021 for contractors and international matters.

  15. New links added for webinars about off-payroll working rules from April 2021 for contractors and international matters.

  16. A link has been added for a recorded webinar 'Register for the off-payroll working rules 2021 - international matters', in the 'if you're a contractor section.

  17. A link has been added for a recorded webinar about the changes to off-payroll working rules from 6 April 2021.

  18. This guidance has been update to show the changes to off-payroll working rules for organisations from 6 April 2021.

  19. First published.