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Do the IR35 off-payroll working rules apply to my contractor?
HMRC states the off-payroll working rules apply where a worker provides services to a client through their own intermediary, usually a personal service company, and would have been an employee had they provided those services directly. Who decides the worker's status depends on the client: in most cases the client decides, but for a small client outside the public sector the worker's intermediary decides.
Two questions to answer
- Do the rules apply?. They apply where a worker provides services to a client through their own intermediary, usually a personal service company, and would have been an employee had they provided those services directly.
- Who decides the status?. In most cases the client decides. For a small client outside the public sector, the worker's intermediary decides.
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Related questions
- Does IR35 apply to a whole relationship or contract by contract?
- HMRC states the rules apply on a contract-by-contract basis, so the same worker may have some contracts within the rules and some outside them.
- What if the contractor works through an umbrella company?
- HMRC states the off-payroll working rules are unlikely to apply if the worker is employed by an umbrella company.
What this answer does not cover
- This page covers who the rules apply to and who decides status. It does not determine the status of any particular engagement; HMRC provides the CEST tool for that.
- Different responsibilities apply depending on client size and sector, which this page summarises rather than sets out in full.