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 not a deemed employee.

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

Based on your responses, as your client has determined that you are not a deemed employee, the fee payer (the party responsible for paying your intermediary) does not need to deduct tax and NIC from your fees. You should carry on as you do today.

Further information

• HMRC - April 2021 changes to off-payroll working for intermediaries and contractors
• Changes to off-payroll working rules (IR35) in April 2021