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Off-payroll working and IR35

Off-payroll working, commonly referred to as "IR35", 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

TAXguide 19/21 Off-payroll working: cross-border issues

Off-payroll working: guidance on clients’ off-payroll working obligations when a contractor works through an intermediary such as a personal service company across borders and/or some of the parties (client, contractor, contractor’s personal service company) are non-UK resident and/or the work is not wholly carried out in the UK, how the ‘host employer’ rules in s689 ITEPA 2003 interact, and the impact of double tax treaties.

TAXguide 01/21: Off-payroll working from April 2021

This guide provides answers to questions asked at the off-payroll working webinar presented by Steve Wade and Kate Upcraft on 23/11/20. It covers changes from April 2021 including the size of clients, overseas clients, employment status and status determination statements, deemed employment income, personal service companies and the contractor, and practitioner support.

Features and articles

ICAEW technical round-up: May 2022

This month’s top technical stories include some R&D tax credits suspended by HMRC, why IR35 is fundamentally problematic and the tax and NIC treatment for displaced Ukraine employees relocating to the UK.

Webinars and recordings

IR35 : taking stock one year on

As HMRC ‘light touch’ IR35 compliance enforcement is set to end in April 2022 we take a timely look at the changes that were implemented a year ago. Our expert speaker Richard Maitland, Partner and specialist in employment tax at MHA will shares with us the key learnings from the previous 12 months.

Employment taxes update 2022

In this webinar from the Tax Faculty, employment tax experts Kate Upcraft and Ian Holloway provide an update on the key changes in the employment tax arena for 2022.

IR35 and employment status

In this webinar, Mark Hammerton, Partner, Human Resources Practice Group of Eversheds Sutherland, covers determining employment status, and common misconceptions, to help you comply with IR35.

Off-payroll working

In this webinar we unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.

Don't duck the issue of IR35

Join this webinar to discover the implications for contractors who work through personal service companies and get help determining your IR35 status. In addition, discover what the implications are for employers and if there any alternatives through this insightful webinar.

Tax Round-up 2020

This webinar from the Tax Faculty provides a round up of all the measures that are under review and subject to consultation, and how the faculty will be responding.

Employment taxes update

Covering the key changes in the employment tax arena for this tax year

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.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Construction Industry Partnerships

Concise chapter providing guidance on partnership taxation for businesses in the construction industry, which are subject to the Construction Industry Scheme ('CIS').

Personal service companies and off-payroll working

Chapter containing advice on personal service companies and off-payroll working, written for anyone who advises or runs a family or owner-managed company.

Employment status

A chapter discussing the ways in which employment status may have to be considered by a business when it incorporates.

National Insurance

Clearly laid-out chapter on national insurance, covering tax issues related to UK employers and their staff.

Agency workers and intermediaries

A chapter on agency workers and intermediaries in this annual guide for professional advisers, highlighting tax planning opportunities and potential pitfalls.

Off-payroll tax handbook

An indispensable guide to the tax and legal implications of the new IR35 legislation to be implemented for the public sector in 2017 and for the private sector in April 2021. Includes a May 2022 case law update.

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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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