How to comply with the IR35 rules on off-payroll working
Author: Jo Broadbent
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.