IR35 Off-working Payroll — Resources for Payroll Companies

From April 6th 2020 businesses will be responsible for determining whether their workers fall within IR35. We wrote an article back in August which highlighted some useful steps to help payroll companies prepare for the changes to IR35.

This month we have put together a list of useful IR35 related resources to help you navigate the changes.

CEST (Check Employment Status for Tax) Tool

This tool will help you to find out if a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.

Go to HMRC CEST Tool

IR35 Explained in under 2 Minutes (Video)

Looking for a quick way to explain the intricacies of IR35 to a contractor? These guys do an excellent job. Note that mentions of April 2020 refer to the changes coming in April 2021.

Go to IR35 Explainer Video

Off-payroll working rules (IR35) Flowchart for contractors

We love infographics at FCS, this one is useful for helping contractors see if they are affected by the changes to the off-payroll working rules (IR35). This can also provide a useful guide for internal use.

Go to IR35 infographic

Glossary of IR35 Terms

Getting your head round all of the terms associated with IR35 can be a bit of a nightmare, and that's before you have to start explaining them to someone else. This glossary is helpful.

Go to Glossary of IR35 Terms

Changes to off-payroll working rules (IR35) Leaflet

If videos and infographics aren't really your thing then this clear and simple explainer leaflet will help. Designed for contractors, this PDF gives a nice breakdown of the IR35 changes. Note that mentions of April 2020 refer to the changes coming in April 2021.

Go to changes to off-payroll working rules (IR35)

While this article aims to give some helpful resources for dealing with the IR35 changes, we recommend seeking further advice from a legal expert.