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 (https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm10006) 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, you should find it helpful to read the steps needed to implement off-payroll working rules (https://www.gov.uk/guidance/prepare-for-changes-to-the-off-payroll-working-rules-ir35).