TCoE guidance

HMRC guidance

Completing Check Employment Status for Tax – Common Themes 

Substitutes-and-helpers – How HMRC Approaches Substitution

Other guidance

Off Payroll guidance for the public sector – note from the Government Chief People Officer
Cabinet Office Guidance to Departments – Implementation of Off Payroll Rules from 01/04/2017

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