The UK’s off-payroll working rules can apply if a worker (usually referred to as a contractor) provides their services through their own limited company, or another type of intermediary, to a client. The client is the organisation who is receiving the services of the contractor.

The rules are to make sure that contractors, who would be classed as an employee if they were providing their services directly to the client without the intermediary, pay broadly the same income tax and National Insurance contributions (NIC) as employees. These rules are commonly referred to as “IR35”, as that was the reference name of the original Inland Revenue press release when the rules were first introduced.

This whitepaper discusses,

  • How the Rules Currently Apply in the Private Sector
  • What Are the Changes and Who Is Impacted
  • What Does This Mean for Medium and Large-Sized Clients
  • Employment Status Determination
  • Impact on International Businesses and Overseas Workers

Fill out the form below to receive this whitepaper