New off-payroll working rules (IR35)

It has been over one year since the off payroll working rules (IR35) changed in the private and voluntary sectors.

Some organisations who engage contractors in those sectors who didn’t need to apply the rules for 2021-22 as they did not meet the size conditions — may now need to apply the rules.

Ensure you check the Employment Status Manual for whether the rules apply to your business every year.

This is particularly true if you have:

• become a newly formed business
• been bought by another organisation
• grown in size over the last few years

If you are new to the rules, or need help in this complicated area, then we would be delighted to help you. You can contact us here.

For further reading please see more information on the HMRC website here.