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This research sought to test messaging and communications products designed to inform contractors about changes to the off-payroll working rules (IR35).
Use these materials to communicate with your members, clients and customers about changes to the off-payroll working rules (IR35) from April 2021.
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.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
This document details the changes announced at Budget 2016 to reform the intermediaries legislation (known as IR35) for public sector engagements.
HMRC works with the forum to improve the way in which the off-payroll working rules and employment status are administered.
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.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
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...
We welcome views on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules.
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