The off-payroll working rules (IR35) changed on 6 April 2021. All public authorities and medium and large-sized clients outside of the public sector are now responsible for deciding the employment status for tax of workers (sometimes known as contractors).
HMRC has been supporting stakeholders to help ensure that they understand the changes to the rules. As part of this, we are running an off-payroll event for medium and large client organisations and agencies affected by the changes. Please join this session for information about:
- What the off-payroll working rules are and who they affect
- When an off-payroll worker's employment status for tax needs to be determined
- Statutory obligations of clients and agencies
- How information should flow down the labour supply chain
- How liability can move within the labour supply
- Practical steps to consider when applying the rules
- Q&A session
