Please note Off-payroll working (IR35) guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
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Check employment status for tax
Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes
Understanding off-payroll working (IR35)
Off-payroll working rules for clients, workers (contractors) and their intermediaries
Employment status employment intermediaries
Find out if you’re an employment intermediary and what you need to do to make sure your worker’s tax and National Insurance is paid right
Rules for clients
Implement April 2021 changes to off-payroll working rules for clients
What you need to do following changes to the off-payroll working rules (IR35) if you engage contractors working through their own limited company
April 2021 changes to off-payroll working for clients
Understand and prepare for changes to the off-payroll working rules (IR35) if you are a client receiving services from a worker through their intermediary
Private sector off-payroll working for clients
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary
Public sector off-payroll working for clients
Find out how off-payroll rules (IR35) work in the public sector
Rules for intermediaries and contractors
April 2021 changes to off-payroll working for intermediaries and contractors
Understand and prepare for changes to the off-payroll working rules (IR35) if you’re an intermediary and your worker provides services to a client
Private sector off-payroll working for intermediaries and contractors
Find out about the off-payroll working rules (IR35) if you’re contractor or an intermediary and your worker provides services to small clients outside of the public sector
Public sector off-payroll working for intermediaries and contractors
Find out about the off-payroll working rules (IR35) if you’re an intermediary and your worker provides services to a public sector client
Rules for agencies
Off-payroll working for agencies
Find out about the off-payroll working rules (IR35) for agencies, when the changes to these rules apply and how the changes will affect you
Fee-payer responsibilities
Deemed employer responsibilities under off-payroll working rules
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply
Further guidance
Employment Status Manual
Comprehensive guidance from HM Revenue and Customs (HMRC) on the employment status of individuals
Help and support
Help and support for off-payroll working
Get help on the off-payroll working rules (IR35) with online webinars, workshops and educational calls from HMRC
Off-payroll working rules communication resources
Use these materials to communicate with your members, clients and customers about changes to the off-payroll working rules (IR35) from April 2021
Off-payroll working (IR35) enquiries
Contact HMRC for help with enquiries about the off-payroll working rules.
