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Off-payroll working (IR35) ― public sector, large and medium clients ― overview

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Off-payroll working (IR35) ― public sector, large and medium clients ― overview

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
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These rules need to be considered from 6 April 2021, where a client is either:

  1. •

    public sector body, or

  2. •

    a large or medium sized businesses in the private sector

ITEPA 2003, ss 61K–61X

These rules apply where there client uses the services of an individual supplied by an intermediary such as a personal service company (PSC) or a managed service company (MSC). That client and any other intermediary in the supply chain, such as an employment agency, have to consider whether the off payroll rules (also referred to as IR35) apply.

These rules have been in place since April 2017 for the public sector only. In addition to this change in scope from 2021, a number of tweaks were made to the rules, broadly to improve compliance.

These rules are referred to in the legislation as workers’ services provided through intermediaries to public authorities or medium or large clients.

See Simon’s Taxes E4.1040. HMRC guidance begins at EIM10000

Off payroll working (IR35) ― signposting

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  • 11 Jan 2024 12:01

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