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

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.