Off-payroll working (IR35)
TCoE guidance
TCoE Best Practice Guide – Off Payroll
HMRC guidance
Completing Check Employment Status for Tax (CEST) – Common Themes
| Substitutes-and-helpers – How HMRC Approaches Substitution |
Other guidance
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.