Off-Payroll Working (IR35)

If you're engaging contractors or working through your own limited company, you need to determine whether the off-payroll working rules (commonly known as IR35) apply to your arrangement. HMRC's Check Employment Status for Tax (CEST) tool helps you make this decision by analys...

4 min read

When you hire contractors who work through their own limited company or other intermediary, the off-payroll working rules (also known as IR35) determine who is responsible for deducting tax and National Insurance. If you're a client or agency in the supply chain, you need to understand your...

7 min read

The off-payroll working rules (commonly known as IR35) ensure that contractors working through their own limited company or other intermediary pay similar tax and National Insurance to employees when the working relationship resembles employment. If you're a contractor working through your own...

8 min read