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HMRC IR35 factsheet: Off-payroll working rules
In the lead up to the implementation of IR35 in the private sector from April 2021, HMRC has been running a programme of education and support activities to ensure end clients and contractors have access to the right information.
For contractors specifically, HMRC has published a factsheet, which can be accessed from the GOV.UK website here.
Alternatively, you can download the PDF directly using the link below.
For more information about the upcoming changes, browse all our featured IR35 content here.
This material is intended for general information purposes only and does not constitute legal advice. Specialist legal advice should be taken in relation to specific circumstances.