IR35: working through an intermediary

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Guidance and regulation

• Check employment status for tax
  • Detailed guide
  • 4 May 2021
  • HM Revenue & Customs
• HMRC tools and calculators
  • Detailed guide
  • 17 October 2024
  • HM Revenue & Customs
• Understanding off-payroll working (IR35)
  • Detailed guide
  • 15 December 2023
  • HM Revenue & Customs
• Off-payroll working for clients
  • Detailed guide
  • 30 August 2024
  • HM Revenue & Customs
• Off-payroll working for intermediaries and contractors providing services to small clients in the private sector
  • Detailed guide
  • 9 March 2023
  • HM Revenue & Customs

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News and communications

HMRC announces change to the off-payroll working rules

7 February 2020 — Press release

HM Revenue & Customs and HM Treasury

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Research and statistics

• Long-term effects of the Off-Payroll working rules reform for public sector organisations
  • 7 February 2022
  • HM Revenue & Customs
  • Research
• Effects of the off-payroll working reform: education report
  • 23 March 2021
  • HM Revenue & Customs
  • Research
• Effects of the off-payroll working reforms on employment agencies
  • 23 March 2021
  • HM Revenue & Customs
  • Research
• Communications research: off-payroll working rules (IR35)
  • 3 September 2020
  • HM Revenue & Customs
  • Research
• IR35 Forum administration review: final report
  • 5 January 2015
  • HM Revenue & Customs
  • Independent report

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Policy papers and consultations

• Off-payroll working rules from April 2021
  • 3 April 2020
  • HM Revenue & Customs
  • Consultation outcome
  • Date closed 28 May 2019
• Off-payroll working (IR35) factsheet
  • 24 January 2024
  • HM Revenue & Customs
  • Policy paper
• Calculation of PAYE liability in cases of non-compliance with off-payroll working
  • 22 November 2023
  • HM Revenue & Customs
  • Policy paper
• Technical changes to make sure off-payroll working legislation operates as intended
  • 3 March 2021
  • HM Revenue & Customs
  • Policy paper

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Transparency and freedom of information releases

• Check Employment Status for Tax (CEST): 2019 Enhancement
  • 23 September 2021
  • HM Revenue & Customs
  • Foi release
• IR35: Estimating the administrative burden
  • 12 March 2015
  • HM Revenue & Customs
  • Corporate report

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Organisations

• HM Revenue & Customs
• HM Treasury

Explore sub-topics

• Employment intermediaries
• Employment status
• Off-payroll working rules