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Use the CEST tool to check if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.
Find and use tools and calculators that will help you work out your tax.
Off-payroll working rules for clients, workers (contractors) and their intermediaries.
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.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Find out about PAYE, Income Tax and National Insurance contributions rules when overseas workers come to the UK for short periods.
Find out if you're an employment intermediary and how to make sure your worker's tax and National Insurance is paid correctly.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
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.
Learn more about off-payroll working rules, often known as IR35.
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.
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
Find out about the due diligence principles to assure your labour supply chains.
Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
How HM Revenue and Customs decides if they will open an enquiry into IR35, the enquiry process and how to appeal.
Appeal a penalty if your employment intermediary report is late, incomplete or incorrect.
Use these materials to communicate with your members, clients and customers about changes to the off-payroll working rules (IR35) from April 2021.
Comprehensive guidance from HM Revenue and Customs (HMRC) on the employment status of individuals.
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