Off-payroll working (IR35)
|Substitutes-and-helpers – How HMRC Approaches Substitution|
|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 gov.uk.