Off-payroll working (IR35)
IR35 Off Payroll Working – Templates for use with TCoE 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.