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

Your answers: I'm a contractor > Client is a public sector or medium/large business > I'm a deemed employee.

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

For work carried out on or after 6 April 2021, the fee payer (the party responsible for paying your intermediary) will need to deduct tax and NI from your fees and report these deductions to HMRC.

Further information

• Changes to off-payroll working rules (IR35) in April 2021
• HMRC - Fee-payer responsibilities under the off-payroll working rules
• Sage 50 Accounts - Record off-payroll working (IR35) deductions withheld by your client
• TASBooks - Record off-payroll working (IR35) deductions withheld by your client
• HMRC - April 2021 changes to off-payroll working for intermediaries and contractors