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

Your answers: I'm the fee payer > Client is not a public authority or medium/large business

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

Based on your responses, this engagement does not appear to be impacted by the new rules and you are not required to deduct tax and NI from the fees paid to the intermediary. You should continue to pay the fees as normal.

Further information

• HMRC - Fee-payer responsibilities under the off-payroll working rules
• How can Sage People help you with your IR35 processes?
• Changes to off-payroll working rules (IR35) in April 2021