Off-Payroll Working Rules (IR35): Education and support available to customers

From 6 April 2021, there are important changes to the off-payroll working rules. HMRC have published support guidance to help your business prepare.

You need to prepare for the changes if you are:

• a medium or large sized non-public sector organisation which engages contractors who work through their own intermediary
• an employment agency which supplies contractors who work through their own intermediary
• a public authority – there are additional changes from April 2021
• a contractor who provides services through your own limited company or other intermediary

Please click on the support guidance links below for further information:

• Off-Payroll Working rules GOV.UK guidance
• Employment Status Manual (ESM)
• Check Employment Status for Tax (CEST) tool
• Contractor resources
• Overview webinars