We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Guidance and forms covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.
Off-payroll working rules for clients, workers (contractors) and their intermediaries.
How HM Revenue and Customs decides if they will open an enquiry into IR35, the enquiry process and how to appeal.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
If you’re a limited company director and provide services to an ‘end client’ then you will encounter IR35 rules.
How HMRC will support affected organisations to comply with changes to the off-payroll working rules (IR35) from 6 April 2021 and how it will intervene if customers deliberately don’t comply.
Contact HMRC for help with enquiries about the off-payroll working rules
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.
An updated administrative impact assessment note from HMRC setting out the current administrative costs which taxpayers incur in dealing with IR35.
Freedom of information release relating to the response received to letters sent out by HMRC to taxpayers as part of enforcing IR35.
Use these materials to communicate with your members, clients and customers about changes to the off-payroll working rules (IR35) from April 2021.
This factsheet provides an overview of off-payroll working rules, the tribunals process and links to further help and support.
This research sought to test messaging and communications products designed to inform contractors about changes to the off-payroll working rules (IR35).
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).