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

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.