Basic Overview of Off-Payroll Working Rules

Off-payroll working, also known as IR35, is a crucial consideration for businesses and contractors operating through a personal service company (PSC) or partnership.
Created: 26 September 2024
Last Reviewed: 26 September 2024
Contents
Introduction
What is Off-Payroll Working?
When Do Off-Payroll Rules Apply?
No Changes to Employment Status Principles
Off-Payroll Rules in the Private and Public Sector
Small Businesses and PSCs
Responsibility of Medium/Large End-Clients and Public Bodies
Status Determination Statement (SDS)
Responsibility Within the Contractual Chain
PAYE Requirements for Fee-Payers
Interaction with the Construction Industry Scheme (CIS)
Dispute Resolution Process

Introduction

Off-payroll working, also known as IR35, is a crucial consideration for businesses and contractors operating through a personal service company (PSC) or partnership. This guide provides an overview of these rules and how they apply to different working arrangements.

What is Off-Payroll Working?

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