HMRC have updated the following guidance, generally removing details of rules prior to April 2021 but including them where appropriate:
- Check if you’re an employment intermediary.
- Off-payroll working for intermediaries and contractors providing services to the public sector or medium and large clients in the private sector;
- Off-payroll working for intermediaries and contractors providing services to small clients in the private sector; and
- Understanding off-payroll working (IR35).
Related content from Claritax Books
In Employment Status, author David Kirk guides the reader through the maze of apparently contradictory case law on this topic. The book includes coverage of IR35 issues, and also of topics of officers, agency workers, personal services companies and special occupations.