Policy papers and consultations

This factsheet provides an overview of off-payroll working rules, the tribunals process and links to further help and support.

• From: HM Revenue & Customs
• Updated: 24 January 2024

• Off-payroll working factsheet

  1. Introduction The off-payroll working rules (IR35) are designed to…

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 case…

• From: HM Revenue & Customs
• Updated: 22 November 2023

• Off-Payroll Working (IR35) — calculation of PAYE liability in cases of non-compliance

  Who is likely to be affected Individuals who provide their services…

This tax information and impact note is about technical changes to the off-payroll working rules.

• From: HM Revenue & Customs
• Updated: 3 March 2021

• Technical changes to make sure off-payroll working legislation operates as intended

  Who is likely to be affected Individuals supplying their services through…

A consultation on the implementation of the reform of the off-payroll working rules from April 2020.

• From: HM Revenue & Customs
• Updated: 3 April 2020