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

Your answers: I'm a client > Not a public sector or medium/large business

 NOTE:  This article is part of a wizard, if required, you can restart at the beginning.

Based on your responses, as you've determined that you are not a medium or large private sector business or in the public sector, you are not impacted by the new rules and the contractor will remain responsible for determining their employment status.

Further information

• HMRC - Prepare for changes to the off-payroll working rules (IR35) for clients
• How can Sage People help you with your IR35 processes?
• Changes to off-payroll working rules (IR35) in April 2021