The off-payroll working rules make sure that a worker (sometimes known as a contractor) pays broadly the same Income Tax and National Insurance as an employee … See more

You may be affected by these rules if you are: 1. a worker who provides their services through their … See more

The off-payroll working rules apply if a worker provides their services through their own intermediary (usually a limited company, often known as a PSC). The person res… See more

The off-payroll working rules are unlikely to apply if you are employed by an umbrella company. Find out what umbrella companies are and what they mean for you.… See more

The party responsible for applying the rules must determine whether the worker is employed for tax purposes. You can use the check employment status for tax (CEST) too… See more