Off-payroll guidance added for intermediaries and contractors

17 March 2023

New guidance has been published to explain the off-payroll working rules to contractors and intermediaries providing services to small clients.

It explains:

  • how those groups should apply the off-payroll working rules
  • what they need to do
  • how to check if they need to make a deemed employment payment
  • how to work out the deemed employment payment
  • additional reporting requirements.

The deemed employer responsibilities guidance has also been updated to include references to old rules where required.

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