Research and analysis

Communications research: off-payroll working rules (IR35)

This research sought to test messaging and communications products designed to inform contractors about changes to the off-payroll working rules (IR35).

From:
HM Revenue & Customs
Published
3 September 2020

Documents

PDF, 751 KB, 23 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Providing effective communications is an important part of HMRC鈥檚 work to improve customers鈥� interactions with the tax system. This research was conducted to investigate contractors鈥� understanding of messaging and communication products designed to inform contractors of the changes to the off-payroll working rules (IR35).

It explored:

  • contractor perceptions of the style and tone of messaging and communication products
  • contractor understanding of the changes to the off-payroll working rules (IR35) and if and how they would be affected by the changes, after seeing the messaging and communication products
  • contractors鈥� understanding of actions they needed to take, if any

The research consisted of 30 interviews with contractors who provided services through a limited Personal Service Company.

Updates to this page

Published 3 September 2020

Sign up for emails or print this page