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This factsheet provides an overview of off-payroll working rules, the tribunals process and links to further help and support.
1. Introduction The off-payroll working rules (IR35) are designed to…
This tax information and impact note is about accounting for tax and national insurance contributions that have already been paid by a worker and their intermediary when calculating a deemed employer’s PAYE liability in case…
Who is likely to be affected Individuals who provide their services…
This tax information and impact note is about technical changes to the off-payroll working rules.
Who is likely to be affected Individuals supplying their services through…
A consultation on the implementation of the reform of the off-payroll working rules from April 2020.
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