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TAXbite: Off-payroll working (or IR35): an overview

The first in our TAXbite series on off-payroll working, this episode gives a general overview of the rules.

Covering what off-payroll working is about and why it is important. It also explains why the term IR35 is frequently used to describe tax in this area.

The second TAXbite in this series discusses the changes to the off-payroll working regime from 6 April 2020. Including:

  • who the rules affect;
  • what those involved have to do; and
  • what to do if the parties disagree.