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Off-payroll working rules for clients, workers (contractors) and their intermediaries.
Guidance and forms covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.
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.
If you’re a limited company director and provide services to an ‘end client’ then you will encounter IR35 rules.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Contact HMRC for help with enquiries about the off-payroll working rules
How HM Revenue and Customs decides if they will open an enquiry into IR35, the enquiry process and how to appeal.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
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 correctly.
This factsheet provides an overview of off-payroll working rules, the tribunals process and links to further help and support.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
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.
This measure introduces changes to the operation of the off-payroll working rules from April 2021, these rules are designed to ensure fairness between individuals working in a similar way.
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.
Learn more about off-payroll working rules (IR35) with email updates and recorded webinars.
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.
We welcome views on this technical consultation on draft regulations and guidance.
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