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Guidance 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.
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.
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.
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