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Guidance and forms covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.
If you’re a limited company director and provide services to an ‘end client’ then you will encounter IR35 rules.
How HM Revenue and Customs decides if they will open an enquiry into IR35, the enquiry process and how to appeal.
Off-payroll working rules for clients, workers (contractors) and their intermediaries.
How HMRC will support affected organisations to comply with changes to the off-payroll working rules (IR35) from 6 April 2021 and how it will intervene if customers deliberately don’t comply.
An updated administrative impact assessment note from HMRC setting out the current administrative costs which taxpayers incur in dealing with IR35.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
To explore options to make the intermediaries legislation more effective.
Contact HMRC for help with enquiries about the off-payroll working rules
We are seeking views on the best way to tackle non-compliance with the off-payroll working rules (IR35) in the private sector.
This factsheet provides an overview of off-payroll working rules, the tribunals process and links to further help and support.
This research sought to test messaging and communications products designed to inform contractors about changes to the off-payroll working rules (IR35).
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