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Off-payroll working rules for clients, workers (contractors) and their intermediaries.
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Forms you will need to run your payroll.
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
The Employment and Payroll Group is HMRC’s principal forum for HMRC, and other government departments, to engage with the employment and payroll community.
Learn more about off-payroll working rules (IR35) with email updates and recorded webinars.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Use the online form to tell HMRC about your payroll outsourcing arrangements.
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Use their P45 (or starter checklist, which replaced the P46) to get information from your new employee, set them up on your payroll software, tell HMRC.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Apprenticeship Levy guidance for software developers working with payroll software.
Guidance on how intermediaries can calculate statutory payments for off-payroll working engagements using payroll software.
Guidance and forms covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
Download HMRC's free payroll software Basic PAYE Tools
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