tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2025-03-05T13:00:02+00:00 HM Government tag:www.gov.uk,2005:/guidance/hmrc-tools-and-calculators 2025-03-05T13:00:02+00:00 HMRC tools and calculators Find and use tools and calculators that will help you work out your tax. tag:www.gov.uk,2005:/guidance/help-and-support-for-off-payroll-working 2025-02-04T16:02:20+00:00 HMRC email updates, videos and webinars for off-payroll working Learn more about off-payroll working rules, often known as IR35. tag:www.gov.uk,2005:/government/publications/help-to-comply-with-the-reformed-off-payroll-working-rules-ir35-gfc4 2025-01-24T11:24:26+00:00 Help to comply with the reformed off-payroll working rules (IR35) � GfC4 How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes. tag:www.gov.uk,2005:/guidance/mini-umbrella-company-fraud 2024-12-03T14:07:33+00:00 Mini umbrella company fraud Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud. tag:www.gov.uk,2005:/guidance/off-payroll-working-for-clients 2024-08-30T09:41:47+01:00 Off-payroll working for clients When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary. tag:www.gov.uk,2005:/guidance/fee-payer-responsibilities-under-the-off-payroll-working-rules 2024-08-08T14:20:24+01:00 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. tag:www.gov.uk,2005:/guidance/employment-status-employment-intermediaries 2024-03-07T10:09:22+00:00 Check if you're an employment intermediary 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 correctly. tag:www.gov.uk,2005:/guidance/understanding-off-payroll-working-ir35 2023-12-15T08:54:05+00:00 Understanding off-payroll working (IR35) Off-payroll working rules for clients, workers (contractors) and their intermediaries. tag:www.gov.uk,2005:/guidance/how-to-calculate-the-deemed-employment-payment 2023-09-13T11:29:27+01:00 How to calculate the deemed employment payment Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply. tag:www.gov.uk,2005:/guidance/off-payroll-working-for-intermediaries-and-contractors-providing-services-to-small-clients-in-the-private-sector 2023-03-09T12:32:40+00:00 Off-payroll working for intermediaries and contractors providing services to small clients in the private sector The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors. tag:www.gov.uk,2005:/guidance/off-payroll-working-for-intermediaries-and-contractors-providing-services-to-the-public-sector-or-medium-and-large-clients-in-the-private-sector 2023-03-09T11:09:56+00:00 Off-payroll working for intermediaries and contractors providing services to the public sector or medium and large clients in the private sector Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors. tag:www.gov.uk,2005:/guidance/off-payroll-working-for-agencies 2023-03-08T15:51:32+00:00 Off-payroll working rules 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. tag:www.gov.uk,2005:/government/publications/use-of-labour-providers 2021-05-13T15:15:23+01:00 Supply chain due diligence principles Find out about the due diligence principles to assure your labour supply chains. tag:www.gov.uk,2005:/government/publications/off-payroll-working-rules-communication-resources 2021-04-29T17:15:05+01:00 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. tag:www.gov.uk,2005:/guidance/tax-avoidance-schemes-aimed-at-contractors-and-agency-workers 2020-02-27T10:43:00+00:00 Tax avoidance schemes aimed at contractors and agency workers Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker. tag:www.gov.uk,2005:/government/publications/employment-intermediaries-travel-expense-guidance 2016-04-27T13:43:00+01:00 Employment intermediaries: travel expense guidance Guidance about the treatment of travel expenses for workers providing personal services to clients through employment intermediaries - changes from April 2016. tag:www.gov.uk,2005:/guidance/ir35-enquiry-by-hm-revenue-and-customs 2014-06-14T10:25:00+01:00 IR35 enquiry by HM Revenue and Customs How HM Revenue and Customs decides if they will open an enquiry into IR35, the enquiry process and how to appeal. tag:www.gov.uk,2005:/government/publications/employment-status-manual 2010-07-10T10:30:00+01:00 Employment Status Manual Comprehensive guidance from HM Revenue and Customs (HMRC) on the employment status of individuals.