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Off-payroll working (IR35): detailed information

Guidance covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.

• From: HM Revenue & Customs and HM Treasury
• Published: 8 February 2024
• Last updated: 27 May 2025 — See all updates

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• Understanding off-payroll working (IR35)
  • 15 December 2023
  • Guidance
• Check if you're an employment intermediary
  • 12 May 2025
  • Guidance

Check if off-payroll working rules apply

• Check employment status for tax
  • 30 April 2025
  • Guidance

Rules for clients

• Off-payroll working for clients
  • 30 August 2024
  • Guidance

Rules for intermediaries and contractors

• Off-payroll working for intermediaries and contractors providing services to small clients in the private sector
  • 9 March 2023
  • Guidance
• Off-payroll working for intermediaries and contractors providing services to the public sector or medium and large clients in the private sector
  • 9 March 2023
  • Guidance

Rules for agencies

• Off-payroll working rules for agencies
  • 8 March 2023
  • Guidance

Fee-payer responsibilities

• Deemed employer responsibilities under off-payroll working rules
  • 8 August 2024
  • Guidance

Further guidance

• Employment Status Manual
  • 10 July 2010
  • Guidance
• Help to comply with the reformed off-payroll working rules (IR35) — GfC4
  • 24 January 2025
  • Promotional material

Help and support

• HMRC email updates, videos and webinars for off-payroll working
  • 5 June 2025
  • Guidance
• Off-payroll working rules: communication resources
  • 29 April 2021
  • Promotional material

Published 8 February 2024

Last updated 27 May 2025 + show all updates

1. 27 May 2025

   A link to 'Help to comply with the reformed off-payroll working rules (IR35) — GfC4' has been added to the 'Further guidance' section.

2. 8 February 2024

   First published.