Business tax

Off-payroll working (IR35): detailed information

• From: HM Revenue & Customs and HM Treasury

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• Understanding off-payroll working (IR35)
• Employment status: employment intermediaries

Rules for clients

• Implement April 2021 changes to off-payroll working 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 rules for agencies

Fee-payer responsibilities

• Deemed employer responsibilities under 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