01 December 2023

HM Revenue and Customs (HMRC) has created some “Guidelines for Compliance” to help you understand and comply with the reformed off-payroll working rules (IR35).

These guidelines give advice, guidance and best practice for multiple areas of off-payroll working, including:

  • staff training
  • record keeping
  • requirements for a new role
  • what to do if off-payroll workers are missed
  • contracted out services
  • status determinations
  • disagreement process
  • PAYE
  • audit processes
  • correcting errors
  • links to legislation and further guidance.

If you need help with internal processes for off-payroll working, these guidelines may be a good place to start. As ever, off-payroll working rules are complex and easy to get wrong, but HMRC seems to be making as much effort as possible to educate and advise on what they believe to be the correct course of action. However, they do add:

You should read these guidelines alongside existing off-payroll working guidance. They are not designed to be used in isolation, or to create an end-to-end process for organisations to comply with the rules.

Your organisation should apply the guidelines to reflect the complexity and scale of your own off-payroll working engagements. Use these guidelines to help make informed decisions, based on individual circumstances.

Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.