Word document
IR35 guidelines (off payroll working)
This document provides guidance for Managers on applying IR35 rules when engaging workers through intermediaries such agencies. It explains how to assess employment status using HMRC's CEST tool, outlines responsibilities for tax and National Insurance deductions, and includes procedures for disputes, appeals, and communication with workers and agencies. The aim is to ensure compliance with tax legislation and avoid liability for incorrect payments.
Updated: 23 July 2025