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.

Check employment status for tax
Use this service 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

Prepare for changes to the off-payroll working rules (IR35)
Find out how to prepare for changes to the off-payroll working rules from 6 April 2021

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

April 2021 changes to off-payroll working for intermediaries
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
Find out about the off-payroll working rules (IR35) if you're an intermediary and your worker provides services to a private sector client

Public sector off-payroll working for intermediaries
Find out about the off-payroll working rules (IR35) if you're an intermediary and your worker provides services to a public sector client

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 under the off-payroll working rules
Check if you’re the fee-payer and what your responsibilities are if the off-payroll working rules (IR35) apply

Employment Status Manual
Comprehensive guidance from HM Revenue and Customs (HMRC) on the employment status of individuals

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