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Business tax

Off-payroll working (IR35): detailed information

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HM Revenue & Customs and HM Treasury

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Quick links

  • Check employment status for tax

Get started

  • Understanding off-payroll working (IR35)
  • Employment status: employment intermediaries
  • Prepare for changes to the off-payroll working rules (IR35)

Rules for clients

  • April 2021 changes to off-payroll working for clients
  • Private sector off-payroll working for clients
  • Public sector off-payroll working for clients

Rules for intermediaries and contractors

  • April 2021 changes to off-payroll working for intermediaries and contractors
  • Private sector off-payroll working for intermediaries and contractors
  • Public sector off-payroll working for intermediaries and contractors

Rules for agencies

  • Off-payroll working for agencies

Fee-payer responsibilities

  • Fee-payer responsibilities under the off-payroll working rules

Further guidance

  • Employment Status Manual

Help and support

  • Help and support for off-payroll working
  • Off-payroll working rules: communication resources

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