Look Ahead: Is my business affected by off-payroll working rules (IR35)?

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Please choose the option that describes your role:

I'm a client - I use contractors who work through intermediaries in my business.
Is your business in the public sector, or a medium or large private sector business?
- No, my business is a small private sector business.
- Yes, my business is in the public sector or a medium or large private sector business.
I'm a fee-payer - I pay intermediaries of contractors.
Is your client in the public sector, or a medium or large private sector business?
- No, the end client is a small private sector business.
- Yes, the end client is in the public sector or a medium or large private sector business.
  For a particular engagement, has the end client determined that the contractor is a 'deemed employee'?
  - No, the contractor is not a deemed employee.
  - Yes, the contractor is a deemed employee.
I'm a contractor who works through an intermediary
Is the client in the public sector, or a medium or large private sector business?
- No, the client is a small private sector business.
- Yes, the client is in the public sector or a medium or large private sector business.
  For a particular engagement, has your client determined that your are a 'deemed employee'?
  - No, I'm not a deemed employee.
  - Yes, I'm a deemed employee.