We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Off-payroll working rules for clients, workers (contractors) and their intermediaries.
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.
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.
Forms you will need to run your payroll.
Download HMRC's free payroll software Basic PAYE Tools
Use the online form to tell HMRC about your payroll outsourcing arrangements.
The Employment and Payroll Group is HMRC’s principal forum for HMRC, and other government departments, to engage with the employment and payroll community.
Learn more about off-payroll working rules (IR35) with email updates and recorded webinars.
Guidance on how intermediaries can calculate statutory payments for off-payroll working engagements using payroll software.
Guidance and forms covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.
This tax information and impact note is about the change to the off-payroll working rules from April 2021, and updates and replaces the tax information and impact note published on 11 July 2019.
Enrol and use HMRC's PAYE Online service to send payroll information to HMRC, to view the balance of what you owe, and to access tax codes and notices about your employees
Use their P45 (or starter checklist, which replaced the P46) to get information from your new employee, set them up on your payroll software, tell HMRC.
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).