It has been over one year since the off payroll working rules (IR35) changed in the private and voluntary sectors.
Some organisations who engage contractors in those sectors who didn’t need to apply the rules for 2021-22 as they didn’t meet the size conditions — may now need to apply the rules.
Make sure you check the Employment Status Manual for whether the rules apply to your business every year.
This is particularly true if you have:
- become a newly formed business
- been bought by another organisation
- grown in size over the last few years
If you are new to the rules, you may find it useful to read the steps needed to implement off-payroll working rules.
For further information visit Gov.UK