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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.

• From: HM Revenue & Customs
• Published: 27 February 2020
• Last updated: 29 April 2021 — See all updates

Documents

Important facts for contractors - off-payroll working rules (IR35)

HTML

Contractor flowchart - off-payroll working (IR35)

HTML

Contractor flowchart - off-payroll working (IR35) - print

PDF, 45.3 KB, 2 pages

Client organisations flowchart - off-payroll working (IR35)

HTML

Client organisations flowchart - off-payroll working (IR35) - print

PDF, 56.2 KB, 2 pages

Factsheet for contractors - changes to off-payroll working rules (IR35)

HTML

Factsheet for contractors - changes to off-payroll working rules (IR35) - print

PDF, 111 KB, 3 pages

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Case studies - off-payroll working rules (IR35)

HTML

Short case study: perspective of contractor and client - off-payroll working rules (IR35)

PDF, 37.9 KB, 1 page

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Social media messaging - off-payroll working rules (IR35)

HTML

Off-payroll (IR35) working communication resources - social media images

ZIP, 137 KB

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Details

How to use this pack

This pack includes resources and materials for the off-payroll working rules and the changes that came into effect on 6 April 2021.

You can share items from this pack with anyone who may be affected by the changes.

We also suggest that you share items from this pack with:

• your communications team
• your organisation’s social media channel managers

Guidance content

You can use these materials with HMRC’s full guidance on the off-payroll working rules.

Make sure you and your members are familiar with these pages - they are the primary source of guidance on IR35.

Check the following guidance on IR35:

• Help and support for off-payroll working
• Off-payroll working (IR35): detailed information

Materials in the pack

For sharing with contractors

• important facts – top tips you can share with contractors

• a contractor flowchart – decision making guide for contractors

• a factsheet for contractors

• a flowchart for client organisations

• case studies – example scenarios you can include in your communications

• short comparative case study - an ‘at a glance’ case study comparing the perspective of a contractor and client

Other communication materials

• social media messaging – text you can use on your social media channels

Published 27 February 2020
Last updated 29 April 2021 + show all updates

1. 29 April 2021

   The materials on this page have been updated to reflect the fact that the off-payroll working rules changed on 6 April 2021. We have also removed some communication material (a sample email and article), and updated the social media messaging section.

2. 6 April 2021

   Information about a delay due to the coronavirus (COVID-19) pandemic removed.

3. 19 January 2021

   We have updated 'guidance content' with links to further support for the off-payroll working rules and removed 'Information leaflet for contractors', 'how to use these materials' and coronavirus (COVID-19) statutory sick pay information from the 'Details' section.

4. 27 October 2020

   Updated 'Important facts for contractors - off-payroll working rules (IR35)' section, updates to the flowchart and addition of the factsheet for contractors.

5. 27 February 2020

   First published.