IR35 Changes for Off-Payroll Workers: do we need to add or change?

Depending upon the size of your business, you may be required to review the status of any off-payroll workers and deduct tax and national insurance from them, as if they were an employee. This is to curb tax avoidance by individuals who are essentially employed workers, providing their services via companies, partnerships, and other intermediary bodies.

If you are not sure of the status of the worker, then please see the link below:

https://www.gov.uk/guidance/check-employment-status-for-tax

Off-payroll workers can impact your ability to claim the employment allowance, so it is imperative that we are aware of any off-payroll workers which you have determined are employed workers. HMRC will charge penalties for non-compliance.

If you are an off-payroll worker and caught by these rules, then we will also need to be aware, to ensure that we make the correct payroll submissions.