WORKING IN THE PUBLIC SECTOR?
WHAT DOES IR35 MEAN FOR YOU?

HMRC ONLINE EMPLOYMENT STATUS TEST – NOW LIVE

Use the Employment Status Indicator (ESI) to check the specific employment status of a person - whether a worker or an individual.

The online tool will confirm the employment status and enable a person to check whether they are employed or self-employed for tax, National Insurance Contributions (NICs) or VAT purposes.

HMRC ESI Online tool

READ THE OFFICIAL GUIDANCE

The Government’s IR35 reforms came into force from April 2017.

It is important that Clients and Contractors understand what the changes mean for them.

The HMRC has published helpful guidance to help those affected by the reforms.

We have provided a summary of the HMRC guidance plus links to the complete guidance information below.

PUBLIC SECTOR IR35 OFF-PAYROLL WORKING

This guidance covers:

  • Intermediaries legislation changes
  • When the changes happened
  • How the reforms work in practice
  • Responsibilities
  • Public authorities
  • Roles – Hiring teams, procurement teams, payroll teams, accounts payable teams, finance teams, chief accounting officers.
Read the full Guidance

LIMITED CONTRACTORS IN PUBLIC SECTOR

This guidance covers:

  • Changes for off-payroll working
  • Finding out if the rules apply
  • Payments received from the fee-payer
  • Paying yourself through your company
Read the full Guidance

PUBLIC SECTOR IR35 OFF-PAYROLL WORKING

This guidance covers:

  • Reform for fee-payers overview
  • Requirement to make deductions
    1. Starter information
    2. Worker ID
    3. Apprenticeship Levy
    4. Office-holder status for NICs
    5. End of the contract
    6. Exceptions
Read the full Guidance

LIMITED CONTRACTORS IN PUBLIC SECTOR

This guidance covers:

  • Overview
    1. If off-payroll working rules apply
    2. If off-payroll working rules don’t apply
  • Contract with an agency who pays the personal service company
  • Contract with personal service company and paying them direct
Read the full Guidance

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