How to comply with the IR35 rules on off-payroll working

Author: Jo Broadbent

Summary

Click on any of the hyperlinks to go to more detailed guidance below.

• Understand the effect of the IR35 rules on off-payroll working.
• Assess whether the small business exemption applies.
• Identify when the IR35 rules apply to an engagement.
• Ensure that the organisation takes reasonable care when making status determinations.
• Decide whether to use CEST to conduct status determinations.
• Understand the options if CEST does not give a definite result.
• Prepare a status determination statement and provide copies to the appropriate parties.
• Keep appropriate records.
• Respond to any challenges to status determinations.
• Keep status determinations under review.