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Off-payroll working (IR35): detailed information
Guidance covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.
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Check if off-payroll working rules apply
Rules for clients
Rules for intermediaries and contractors
Rules for agencies
Fee-payer responsibilities
Further guidance
Help and support
Updates to this page
Published 8 February 2024
Last updated 27 May 2025
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A link to 'Help to comply with the reformed off-payroll working rules (IR35) 鈥� GfC4' has been added to the 'Further guidance' section.
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First published.