Small companies ― who is affected by off payroll working (IR35) in the private sector

Produced by Tolley
Small companies ― who is affected by off payroll working (IR35) in the private sector

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Small companies ― who is affected by off payroll working (IR35) in the private sector
  • Rules differ by type of legal entity
  • Companies, LLPs, unregistered companies and overseas companies
  • Any other legal entity or person

For the private sector, rules come into force on 6 April 2021 in relation to the engagement of off payroll workers ― see the Off payroll working (IR35) in the private sector ― overview guidance note.

Legislation to define what a small company (or other entity) is applies from April 2021. Any private entity that is not small will be caught by the off payroll working rules. HMRC guidance is available on GOV.UK.

Rules differ by type of legal entity

Companies, LLPs, unregistered companies and overseas companies

For the purposes of this legislat

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