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

Communications research: off-payroll working rules (IR35)

PDF, 751 KB, 23 pages

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Details

Providing effective communications is an important part of HMRC’s work to improve customers’ interactions with the tax system. This research was conducted to investigate contractors’ 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’ 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.

Published 3 September 2020