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IR35 and off-payroll working

IR35, also referred to as “off-payroll working”, is the name given to the anti-avoidance legislation that ensures individuals providing services through an intermediary company are taxed correctly. Here you will find practical guidance, webinars and other resources related to IR35 and the taxation of intermediaries.

In this section

Features and articles

Advise your clients carefully on IR35

Navigating the new off-payroll working regulations that apply to private sector clients from 6 April 2020 can be tricky, especially if the ultimate engager is a medium or large company. Peter Rayney provides us with a definitive guide.

IR35 reforms: threat or opportunity?

3 March 2020: Reforms to the off-payroll working (IR35) rules are due to extend to the private and third sectors from 6 April 2020. As small accountancy firms serving personal service company clients become increasingly concerned about the potential threat to their client base, how can they can adapt and flourish?

IR35 reforms: threat or opportunity?

3 March 2020: Reforms to the off-payroll working (IR35) rules are due to extend to the private and third sectors from 6 April 2020. As small accountancy firms serving personal service company clients become increasingly concerned about the potential threat to their client base, how can they can adapt and flourish?

Webinars and recordings

Off payroll working in the private sector

From April 2020 the operation of IR35, or off-payroll working as it is also known, will change in the private sector. In this webinar we unpick the draft legislation, provide practical tips on preparation for change and highlight the pitfalls to watch out for.

Employment taxes update

In this webinar Kate Upcraft and Peter Bickley cover the latest developments in the employment tax arena, including; preparation for the roll out of the IR35 off-payroll reforms to the private sector, tax regimes and optional remuneration arrangements.

IR35 cases

Exploration of a number of recent key IR35 cases.

Business tax update

The latest key tax rules and reliefs affecting business.

Tax update, directors duties and responsibilities

Debbie Jennings, VAT Director, and Andrew Constable, partner, both at Kingston Smith LLP, join ICAEW's Charles Worth, Head of Business Law, and Matthew Rideout, Director of Business to discuss the latest tax matters.

IR35 and off payroll working

This informative webinar will provide an update on the off-payroll working rules in the public sector, highlighting the pitfalls to watch out for and the recent cases to be aware of.

Practical guidance

TAXguide 08/20: Off payroll working: payroll issues

A series of questions posed by the ICAEW Tax Faculty exploring the impact of changes to the off-payroll working regime and what they mean practically for payroll processes. Answer have been taken from HMRC guidance.

TAXguide 03/20 Off-payroll working from April 2020

In light of upcoming changes to the off-payroll working regime, this guidance from the Tax Faculty outlines how to determine whether a private sector client using contractors through an intermediary is ‘small’.

Markel Tax FAQs

Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.

Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.

Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

IR35: working through an intermediary

Guides on employment status and the taxation of intermediaries, including guidance on off-payroll working rules for public authorities, intermediaries in the public sector, intermediaries in the private sector, and employment intermediaries.

Employment Status Manual

HMRC internal manual providing guidance on how to determine employment status, agency and temporary workers, managed service companies, intermediaries legislation, off-payroll working, and other topics.

Personal service companies (HL Paper 160)

House of Lords report discussing the use of personal service companies, relevant legislation and recent trends, the continuing viability of the IR35 legislation, HMRC's administration and the effect of recent reforms, implications for the lower-paid, and impact on the public sector. ICAEW gave evidence to the Select Committee.

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