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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