HMRC have published new guidance on this topic, under three headings.
Off-payroll working for clients
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
- Who the rules apply to
- What you need to do as a client
- Taking reasonable care when making a determination
- What to do if a worker or deemed employer disagrees with your determination
https://www.gov.uk/guidance/off-payroll-working-for-clients
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 rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
- Applying the off-payroll working rules
- What to do if you provide services to a public sector client, or a medium or large-sized client outside the public sector
- Your responsibilities
Off-payroll working for intermediaries and contractors providing services to small clients in the private sector
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectorsen to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
- Applying the off-payroll working rules
- What you need to do
- Check if you need to work out the deemed employment payment
- Work out the deemed employment payment
- Report payment
- Self Assessment tax return
- Work out VAT and Corporation Tax
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