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  1. Home
  2. Business tax

Business tax

Working through an intermediary (IR35)

From:
HM Revenue & Customs
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Employment status

  1. Check employment status for tax

Off-payroll working rules

  1. Understanding off-payroll working (IR35)
  2. Public sector off-payroll working for clients
  3. Private sector off-payroll working for clients
  4. April 2020 changes to off-payroll working for clients
  5. Off-payroll working for agencies
  6. Public sector off-payroll working for intermediaries
  7. Private sector off-payroll working for intermediaries
  8. April 2020 changes to off-payroll working for intermediaries
  9. Fee-payer responsibilities under the off-payroll working rules

Employment intermediaries

  1. Employment status: employment intermediaries
  2. Employment intermediaries: personal services and supervision, direction or control
  3. Employment intermediaries: travel expense guidance

Further guidance

  1. Employment Status Manual

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