tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2026-05-08T12:57:18+01:00 HM Government tag:www.gov.uk,2005:/guidance/employment-status-employment-intermediaries 2026-05-08T12:57:18+01:00 Check if you're an employment intermediary Find out if you're an employment intermediary and how to make sure your worker's tax and National Insurance is paid correctly. tag:www.gov.uk,2005:/guidance/hmrc-tools-and-calculators 2026-04-08T12:58:57+01:00 HMRC tools and calculators Find and use tools and calculators that will help you work out your tax. tag:www.gov.uk,2005:/guidance/understanding-off-payroll-working-ir35 2026-02-26T15:34:08+00:00 Understanding off-payroll working (IR35) Off-payroll working rules for clients, workers (contractors) and their intermediaries. tag:www.gov.uk,2005:/guidance/help-and-support-for-off-payroll-working 2026-02-04T13:51:23+00:00 HMRC email updates, videos and webinars for off-payroll working Learn more about off-payroll working rules, often known as IR35. tag:www.gov.uk,2005:/guidance/mini-umbrella-company-fraud 2025-08-04T13:27:34+01:00 Mini umbrella company fraud Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud. tag:www.gov.uk,2005:/guidance/appeal-an-employment-intermediary-penalty 2025-05-28T09:33:44+01:00 Appeal an employment intermediary penalty Appeal a penalty if your employment intermediary report is late, incomplete or incorrect. tag:www.gov.uk,2005:/guidance/check-employment-status-for-tax 2025-04-30T14:00:16+01:00 Check employment status for tax Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes. tag:www.gov.uk,2005:/government/publications/help-to-comply-with-the-reformed-off-payroll-working-rules-ir35-gfc4 2025-01-24T11:24:26+00:00 Help to comply with the reformed off-payroll working rules (IR35) — GfC4 How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes. tag:www.gov.uk,2005:/guidance/off-payroll-working-for-clients 2024-08-30T09:41:47+01:00 Off-payroll working for clients When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary. tag:www.gov.uk,2005:/guidance/fee-payer-responsibilities-under-the-off-payroll-working-rules 2024-08-08T14:20:24+01:00 Deemed employer responsibilities under off-payroll working rules Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply. tag:www.gov.uk,2005:/guidance/how-to-calculate-the-deemed-employment-payment 2023-09-13T11:29:27+01:00 How to calculate the deemed employment payment Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply. tag:www.gov.uk,2005:/guidance/off-payroll-working-for-intermediaries-and-contractors-providing-services-to-small-clients-in-the-private-sector 2023-03-09T12:32:40+00:00 Off-payroll working for intermediaries and contractors providing services to small clients in the private sector The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors. tag:www.gov.uk,2005:/guidance/off-payroll-working-for-intermediaries-and-contractors-providing-services-to-the-public-sector-or-medium-and-large-clients-in-the-private-sector 2023-03-09T11:09:56+00:00 Off-payroll working for intermediaries and contractors providing services to the public sector or medium and large clients in the private sector Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors. tag:www.gov.uk,2005:/guidance/off-payroll-working-for-agencies 2023-03-08T15:51:32+00:00 Off-payroll working rules for agencies Find out about the off-payroll working rules (IR35) for agencies, when the changes to these rules apply and how the changes will affect you. tag:www.gov.uk,2005:/government/publications/use-of-labour-providers 2021-05-13T15:15:23+01:00 Supply chain due diligence principles Find out about the due diligence principles to assure your labour supply chains. tag:www.gov.uk,2005:/government/publications/off-payroll-working-rules-communication-resources 2021-04-29T17:15:05+01:00 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 (IR35) from April 2021. tag:www.gov.uk,2005:/guidance/tax-avoidance-schemes-aimed-at-contractors-and-agency-workers 2020-02-27T10:43:00+00:00 Tax avoidance schemes aimed at contractors and agency workers Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker. tag:www.gov.uk,2005:/government/publications/employment-intermediaries-travel-expense-guidance 2016-04-27T13:43:00+01:00 Employment intermediaries: travel expense guidance Guidance about the treatment of travel expenses for workers providing personal services to clients through employment intermediaries - changes from April 2016. tag:www.gov.uk,2005:/guidance/ir35-enquiry-by-hm-revenue-and-customs 2014-06-14T10:25:00+01:00 IR35 enquiry by HM Revenue and Customs How HM Revenue and Customs decides if they will open an enquiry into IR35, the enquiry process and how to appeal. tag:www.gov.uk,2005:/government/publications/employment-status-manual 2010-07-10T10:30:00+01:00 Employment Status Manual Comprehensive guidance from HM Revenue and Customs (HMRC) on the employment status of individuals.