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The off-payroll working rules (sometimes known as IR35) changed on 6 April 2021. Find out which resources are best suited to you, and how to access them.
The following resources are useful for everyone affected by the off-payroll changes:
If you’re a client or fee-payer
The following additional resources will be most relevant to you:
- webinars
- workshops for some customers
- tailored education calls for some customers
Webinars
HMRC is running a range of off-payroll webinars. They cover both overviews of the reforms, as well as more specific topic areas. Dates will continue to be added when available.
Clients or fee-payers who need a general overview of the rules should sign up for these webinars:
- Check Employment Status for Tax (CEST) tool
- overview of the off-payroll working rules
- making the determination, disagreements and record keeping
Check Employment Status for Tax (CEST) tool
Watch a recorded webinar about the Check Employment Status for Tax (CEST) Tool.
This webinar is designed to help you understand how HMRC’s CEST tool can help you make robust and accurate status determinations. During this session we will walk you through a status determination using a mock engagement.
Off-payroll working rules from April 2021 — organisations
Watch a recorded webinar about off-payroll working rules from April 2021: organisations for:
- public sector
- medium and large sized organisations
Off-payroll working rules from April 2021 — contracted out services and statements of work
Watch a recorded webinar about off-payroll working rules from April 2021 – contracted out services and statements of work to learn about:
- what HMRC consider forms a fully contracted out service
- the effect of statements of work in the context of the off-payroll working rules
Off-payroll working rules from April 2021 — status determinations and disagreements
Watch a recorded webinar about off-payroll working rules from April 2021 — status determinations and disagreements to learn about:
- what status determination statements are — within the off-payroll working rules
- how to deal with disagreements following the status determination
We’re making available additional webinars on specific topics where clients and fee-payers may need more detailed information. Customers attending these events should have a good understanding of the basics of the off-payroll working rules. The most relevant topic-based webinars due to take place for clients and fee-payers are about:
- international issues — how off-payroll working interacts with international and overseas issues
- engagements where the rules apply
- fee-payer responsibilities
Off-payroll working rules from April 2021 — international matters
Watch a recorded webinar about off-payroll working rules from April 2021 — international matters to learn about how off-payroll working rules interact with international and overseas issues.
This webinar will be most relevant for customers in gas and oil, media, transport and the utilities sectors.
Off-payroll working rules from April 2021 — engagement
Watch a recorded webinar about off-payroll working rules from April 2021 — engagement to learn about:
- different types of engagements
- when the off-payroll working rules apply — and whose responsibility it is to consider them
Off-payroll working rules from April 2021 — fee-payer responsibilities
Watch a recorded webinar about off-payroll working rules from April 2021 — fee-payer responsibilities to learn about fee-payers responsibilities under the off-payroll working rules such as:
- who fee-payers are and their responsibilities
- qualifying persons
- deemed employers
- how to work out the deemed direct payment
Workshops
Workshops for small groups of customers will be delivered virtually to provide a comprehensive overview of what the changes mean and will be targeted to specific sectors or customer groups.
These workshops started in November 2020 and HMRC works closely with stakeholders to ensure that the right customers are invited to workshops. Invitations will be sent through trade and representative bodies.
The most relevant workshops for clients and fee-payers will be:
- sector specific — targeted to specific sectors and the issues that affect them for example banking, oil and gas, public sector and construction (more sectors may be added based on customer feedback)
- agencies — focused towards the requirement of recruiters and agencies when dealing with contractors and clients
Education calls
Tailored education calls will be offered to customers with the greatest support needs. HMRC will directly contact customers to invite them to an education call.
If you’re a contractor
Contractors are workers operating through a personal service company or other intermediary. In some industries, such as construction, these are known as ‘subcontractors’.
The following additional resources will be most relevant to you:
Webinars
HMRC is running a range of off-payroll webinars. They cover both overviews of the reforms, as well as more specific topic areas. Dates will continue to be added when available.
Contractors who need a general overview of the rules should sign up for these 3 webinars:
- Check Employment Status for Tax (CEST) tool
- overview of the off-payroll working rules for contractors
- making the determination, disagreements and record keeping
Check Employment Status for Tax (CEST) tool
Watch a recorded webinar about the Check Employment Status for Tax (CEST) tool.
This webinar is designed to help you understand how HMRC’s CEST tool can help you make robust and accurate status determinations. During this session we will walk you through a status determination using a mock engagement.
Off-payroll working rules from April 2021 — contractors
Watch a recorded webinar about off-payroll working rules from April 2021 — contractors and find out how to help contractors understand what these changes will mean for them.
Off-payroll working rules from April 2021 — status determinations and disagreements
Watch a recorded webinar about off-payroll working rules from April 2021 — status determinations and disagreements to learn about:
- requirements to make a determination
- what constitutes a disagreement
Some aspects of this webinar may be relevant for contractors.
We’re making available additional webinars on specific topics to provide more detailed information. Customers attending these events should have a good understanding of the basics of the off-payroll working rules. These are targeted to clients and fee-payers but contractors might also find some aspects of them useful. The most relevant topic-based webinars due to take place for contractors will be:
- international issues — how off-payroll working interacts with international and overseas issues
- engagements where the rules apply
- fee-payer responsibilities
Off-payroll working rules 2021 — international matters
Watch a recorded webinar about off-payroll working rules from April 2021 — international matters to learn about how the off-payroll working rules interact with international and overseas issues.
It will be most relevant for customers in gas and oil, media, transport and the utilities sectors.
Off-payroll working rules from April 2021 — engagement
Watch a recorded webinar about off-payroll working rules from April 2021 — engagement to learn about:
- the types of engagements
- when the off-payroll working rules apply — including who is responsible for considering them
Off-payroll working rules from April 2021 — fee-payer responsibilities
Watch a recorded webinar about off-payroll working rules from April 2021 — fee-payer responsibilities to learn more about:
- who fee-payers are and their responsibilities
- qualifying persons
- deemed employers
- how to work out the Deemed Direct Payment
If you’re a tax agent
The following additional resources will be most relevant to you:
- communication resources on GOV.UK
- videos
- webinars
- workshops
Communication resources
Off-payroll working rules — communication resources — use these materials to communicate with your members, clients and customers about changes to the off-payroll working rules, these will be of most use in communicating the changes to contractors.
Videos
Off-payroll working rules from April 2021 — businesses
Watch a video about off-payroll working rules from April 2021 and how it may affect businesses that engage with contractors.
How changes to the off-payroll working rules (IR35) may affect businesses from April 2021
Webinars
HMRC is running a range of off-payroll webinars. They cover both overviews of the reforms, as well as more specific topic areas. Dates will continue to be added when available.
Tax agents may find all of the webinars useful.
Tax agents who need a general overview of the rules should sign up for these 4 webinars:
- Check Employment Status for Tax (CEST) tool
- overview of the off-payroll working rules
- overview of the off-payroll working rules for contractors
- making the determination, disagreements and record keeping
Check Employment Status for Tax (CEST) tool
Watch a recorded webinar about the Check Employment Status for Tax (CEST) tool.
This webinar is designed to help you understand how HMRC’s CEST tool can help you make robust and accurate status determinations. During this session we will walk you through a status determination using a mock engagement.
Off-payroll working rules from April 2021 — organisations
Watch a recorded webinar about off-payroll working rules from April 2021 — organisations and how they apply to:
- the public sector
- medium and large sized organisations
Off-payroll working rules from April 2021 — contracted out services and statements of work
Watch a recorded webinar about off-payroll working rules from April 2021 – contracted out services and statements of work to learn about:
- what HMRC consider forms a fully contracted out service
- the effect of statements of work in the context of the off-payroll working rules
Off-payroll working rules from April 2021 — contractors
Watch a recorded webinar about off-payroll working rules from April 2021 — contractors to help contractors understand what these changes will mean for them.
Off-payroll working rules from April 2021 — status determinations and disagreements
Watch a recorded webinar about off-payroll working rules from April 2021 — status determinations and disagreements for HMRC’s view on requirements to make a determination and what constitutes a disagreement. Some aspects of this webinar may be relevant for contractors.
We’re making available webinars on specific topics to provide more detailed information. Customers attending these events should have a good understanding of the basics of the off-payroll working rules. The most relevant topic-based webinars due to take place will be:
- international issues — how off-payroll working interacts with international and overseas issues
- engagements where the rules apply
- fee-payer responsibilities
Off-payroll working rules 2021 — international matters
Watch a recorded webinar about off-payroll working rules from April 2021 — international matters to learn about how the off-payroll working rules interact with international and overseas issues.
It will be most relevant for customers in gas and oil, media, transport and the utilities sectors.
Off-payroll working rules from April 2021 — engagement
Watch a recorded webinar about off-payroll working rules from April 2021 — engagement.
This webinar looks at different types of engagements and explains when the off-payroll working rules apply and whose responsibility it is to consider them.
Off-payroll working rules from April 2021 — fee-payer responsibilities
Watch a recorded webinar about off-payroll working rules from April 2021 — fee-payer responsibilities to learn about:
- who fee-payers are and their responsibilities
- qualifying persons
- deemed employers
- how to work out the Deemed Direct Payment
Workshops
Workshops for small groups of customers will be delivered virtually to provide a comprehensive overview of what the changes mean and will be targeted to specific sectors or customer groups.
These workshops started in November 2020 and HMRC works closely with stakeholders to ensure that the right customers are invited to workshops. Invitations will be sent through trade and representative bodies.
For tax agents, the most relevant workshops will be:
- tax agents — focused on accounting treatment and record keeping for tax agents who deal with contractor’s intermediaries
- sector specific — targeted to specific sectors and the issues that affect them for example banking, oil and gas, public sector and construction, more sectors may be added based on customer feedback
- agencies — focused toward the requirement of recruiter and agencies when dealing with contractors and clients
