Business tax

Off-payroll working (IR35): detailed information

• From: HM Revenue & Customs and HM Treasury

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• Check employment status for tax

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• Understanding off-payroll working (IR35)
• Check if you're an employment intermediary

Rules for clients

• Off-payroll working for clients

Rules for intermediaries and contractors

• Off-payroll working for intermediaries and contractors providing services to small clients in the private sector
• Off-payroll working for intermediaries and contractors providing services to the public sector or medium and large clients in the private sector

Rules for agencies

• Off-payroll working rules for agencies

Fee-payer responsibilities

• Deemed employer responsibilities under off-payroll working rules

Further guidance

• Employment Status Manual

Help and support

• HMRC email updates, videos and webinars for off-payroll working
• Off-payroll working rules: communication resources