Guidance and regulation

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.

• From: HM Revenue & Customs
• Updated: 4 May 2021

Off-payroll working rules for clients, workers (contractors) and their intermediaries.

• From: HM Revenue & Customs
• Updated: 15 December 2023

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

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.

• From: HM Revenue & Customs
• Updated: 9 March 2023

Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.

• From: HM Revenue & Customs
• Updated: 7 March 2023

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.

• From: HM Revenue & Customs
• Updated: 8 March 2023

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.

• From: HM Revenue & Customs
• Updated: 9 March 2023

Learn more about off-payroll working rules (IR35) with email updates and recorded webinars.

• From: HM Revenue & Customs
• Updated: 25 January 2024

Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.

• From: HM Revenue & Customs
• Updated: 10 August 2022

Find out about the due diligence principles to assure your labour supply chains.

• From: HM Revenue & Customs
• Updated: 13 May 2021