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Guidance covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.
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.
Off-payroll working rules for clients, workers (contractors) and their intermediaries.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
How you'll be paid, what you’ll be paid, and how to check your pay when you’re employed by an umbrella company as a temporary worker.
How HM Revenue and Customs decides if they will open an enquiry into IR35, the enquiry process and how to appeal.
Check your payslip to make sure you are not involved in a tax avoidance scheme, operated by some umbrella companies.
Guidance on how to apply for automotive funding through the DRIVE35 programme and how to find the right funding stream for your project.
The employment status of au pairs, nannies, carers, personal assistants and other people who work in your home - how to tell if they're an employee or not, what happens with the National Minimum Wage, tax and National Insurance, what...
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.
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