HMRC has updated their guidance on the off-payroll rules (OP21) with a recorded webinar entitled: ‘Register for the off-payroll working rules 2021 – international matters’,… Read More »HMRC OP21: webinar for international contractors
Today, HMRC have updated their guidance on off-payroll working for clients. Some rules already apply to all public sector clients, but from 6 April 2021… Read More »HMRC OP21: guidance for clients updated
Published: 4 November 2020 HMRC have updated: Guide to determining status: fact-finding/evidence gathering – ESM0558 Although this is mainly a format update, it is worth… Read More »HMRC CEST: evidence gathering update
Published: 5 Nov 2020 HMRC have updated their resources and support page for off-payroll working. There are a range of help and education resources available:… Read More »HMRC OP21: resources and support
Published: 19 October 2020 On 16 October 2020, HMRC issued a stakeholder update on the interpretation of section 61O of Chapter 10 ITEPA 2003 and… Read More »HMRC OP21: Interpretation of s.61O
Title: Communications Research: Off-payroll working rules (IR35) Qualitative research with contractors providing services through a Personal Service Company Research Report 591 (Ipsos MORI) HMRC Behavioural,… Read More »HMRC Research: off-payroll working rules (IR35)
This is the form that you can send to a business to ascertain if they are ‘small’ for the purposes of the off-payroll working rules… Read More »Small Business Request Form
This is a basic guide for working under the off-payroll working regulations (OP21). This 10-page guide will take you through the origins of IR35, what… Read More »Basic guide to off-payroll (OP21)