Off-payroll Working (IR35)
Government announces delay to off-payroll working reform to April 2021
Tax CoE guidance
|Substitutes-and-Helpers – How HMRC Approaches Substitution|
This is additional information to help members make decisions on the tax status of off-payroll workers and the content has been checked with HMRC for accuracy. The information on these pages does not replace or modify HMRCs own guidance which is available on gov.uk.