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

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

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

Based on your responses, you are not required to deduct tax and NIC 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