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

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You've answered: I'm a client > Public sector or medium/large business 

Resolution

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

As a client, you will need to decide the employment status of the worker who operates through their own intermediary, even if they are provided through an agency. You must communicate your determination using a Status Determination Statement (SDS). For more information about this and other responsibilities you have, take a look at the Government guidelines at:

You may also be the fee payer for this engagement. To check if you're the fee payer, take a look at the Government guidelines at:

If you are the fee payer, there are certain responsibilities you have under the off-payroll working rules (IR35). For work carried out on or after 6 April 2021, this includes:

  • Calculating the deemed direct payment to account for employment taxes and National Insurance (NI) contributions for the contract.
  • Deducting those taxes and employee National Insurance contributions from the payment.
  • Paying employer National Insurance contributions.
  • Reporting the tax and NI deductions to HMRC through Real Time Information (RTI).
  • Applying the apprenticeship levy and making any payments necessary.

To find out more visit GOV.UK >

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