Off-payroll working (IR35)

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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Understanding off-payroll working (IR35)
Off-payroll working rules for clients, workers (contractors) and their intermediaries.

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.

Check if off-payroll working rules apply

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

Rules for clients

Off-payroll working rules for clients
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.

Rules for intermediaries and contractors

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.

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.

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 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.

Help and support

HMRC email updates, videos and webinars for off-payroll working
Learn more about off-payroll working rules, often known as IR35.

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.