Business tax

Off-payroll working (IR35): detailed information

• From: HM Revenue & Customs and HM Treasury

Subscriptions

• Get emails for this topic

See latest changes to this content

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