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Off-payroll working rules for clients, workers (contractors) and their intermediaries.
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.
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.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Check if you鈥檙e the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
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.
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.
Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker.
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
Learn more about off-payroll working rules, often known as IR35.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
Find out about the due diligence principles to assure your labour supply chains.
How HM Revenue and Customs decides if they will open an enquiry into IR35, the enquiry process and how to appeal.
Comprehensive guidance from HM Revenue and Customs (HMRC) on the employment status of individuals.
Use these materials to communicate with your members, clients and customers about changes to the off-payroll working rules (IR35) from April 2021.
Guidance about the treatment of travel expenses for workers providing personal services to clients through employment intermediaries - changes from April 2016.
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