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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:
If you are new to the rules, you should find it helpful to read the steps needed to implement off-payroll working rules.
Please talk to us if you need help in this complicated area.
See: Agent Update: issue 95 - GOV.UK (www.gov.uk)
09 Mar 2025
The government has launched a consultation on plans for the rollout of electronic invoicing (e-invoicing) in the UK.
The government has stopped controversial plans to collect information about the exact hours worked by every employee in PAYE returns.
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