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This tax information and impact note is about accounting for tax and national insurance contributions that have already been paid by a worker and their intermediary when calculating a deemed employer’s PAYE liability in cases of non-compliance with the off-payroll...
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
Research into the effects of the off-payroll working reforms on employment agencies.
This technical note confirmed the government will reform the intermediaries legislation in Chapter 8 Part 2 Income Taxes (Earnings and Pensions) Act 2003 (“ITEPA 2003”) often known as IR35.
Find out about how and what you’ll be paid and how to check your pay when you’re employed by an umbrella company as a temporary worker.
We welcome views on this technical consultation on draft regulations and guidance.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Learn more about off-payroll working rules (IR35) with email updates and recorded webinars.
Research into the short-term impacts of the 2021 off-payroll working rules reform on private and voluntary sector organisations.
Research into the long-term effects of the off-payroll working rules reform on public sector organisations.
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