O · Glossary
Off-payroll
IR35 reform requiring engagers to assess contractor status.
The off-payroll rules (a 2017/2021 reform of IR35) shifted responsibility for IR35 status determination from the contractor to the engager (medium/large clients). The client decides; the fee-payer deducts PAYE if "inside" IR35.
Related terms
Stop dreading tax. Start ignoring it.
Get a fixed-fee quote in 60 seconds. No signup, no card, no sales call. We'll just tell you what it'll cost and how fast we can file it.