What is off payroll working (IR35)?

The off-payroll working rules can apply if a worker (sometimes known as a contractor) provides their services through their own limited company or another type of intermediary to the client.

An intermediary will usually be the worker’s own personal service company but could also be any of the following:

  • a partnership
  • a personal service company
  • an individual

Do you provide your personal services to a main contractor or end-client through a limited company or your own intermediary? If the answer is yes, then you will need to ensure that HMRC do not consider you to have an employer/employee relationship.

Likewise, if you are a main contractor or end client, then you need to consider the rules in relation to your sub-contractors. 

If HMRC deems you as an employee rather than a business - the amount you pay in tax differs.

This guide talks you through everything you need to know about the IR35 rules including:

  • How to know whether you're determined as an employee or a contractor
  • How to determine your IR35 status
  • What to do if you disagree with a decision made about your IR35 status
  • How IR35 works in the public and private sector

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