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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

Assessing whether IR35 applies

Rebecca Seeley Harris, director of Re:Legal Consulting, discusses the reforms to the off-payroll working rules in this recap of the tests for assessing whether IR35 applies in certain situations. She goes over founding cases, substitution, control and contracts and working practices.

Extending the off payroll working rules

Following consultation in Spring 2019, the Government has published the draft legislation for extending and reforming the current off-payroll rules. These already apply in the public sector but are being amended and extended to the private sector from April 2020.

Off-payroll working (IR35) in the public sector

Given the numerous ways in which working engagements using a personal service company (PSC) within the public sector can be carried out, the rules about tax and NICs for off payroll working – also referred to as IR35 – and further changes to those rules from April 2020, should be understood by anyone working in or with that sector.

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.

TAXtalk September 2018

This month the panel discusses IR35, employee benefit trusts and options available to those affected by the new disguised remuneration rules.

TAXtalk June 2018

This month the panel discusses IR35, employee benefit trusts and options available to those affected by the new disguised remuneration rules.

Practical guidance

TAXguide 10/18: IR35 contract reviews

In TAXguide 10/18 Kate Cottrell explains the process required to perform an IR35 contract review, problem areas to watch out for, details of HMRC’s free service and what the implications are when things go wrong. Read a summary here, Tax Faculty members can download the full guide.

TAXguide 16/17: Employment intermediaries

David Heaton provides a comprehensive guide to the major changes to the structure of employment arrangements affecting employment intermediaries that were introduced in 2014 and 2015. Read a summary here, Tax Faculty members can download the full guide.

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.

ICAEW Rep 94/18

Off-payroll working in the private sector.

ICAEW Rep 91/18

Off-payroll working in public and private sectors

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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