Guidance and regulation

Sort by

Understanding off-payroll working (IR35)

Off-payroll working rules for clients, workers (contractors) and their intermediaries.
- From: HM Revenue & Customs
- Updated: 15 December 2023
Rates and allowances: National Insurance contributions

Rates, allowances and limits for National Insurance.
- From: HM Revenue & Customs
- Updated: 6 April 2024
- Rates and allowances: National Insurance contributions
  There are different ‘classes’ of National Insurance (NI). The type people…
Off-payroll working for clients

When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
- From: HM Revenue & Customs
- Updated: 8 March 2023
Help to comply with the reformed off-payroll working rules (IR35) — GfC4

How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
- From: HM Revenue & Customs
- Updated: 15 December 2023
Share fisher: Income Tax and National Insurance contributions

How Income Tax and National Insurance contributions rules work if you’re a share fisher.
- From: HM Revenue & Customs
- Updated: 6 April 2024

5 results