‘Off-payroll’ refers to individuals that work through companies and must pay taxes, similar to those which other employees must pay.
From 6 April 2020, the rules relating to off-payroll workers are changing.
HMRC have prepared guidance setting out how an institution can plan ahead of the change. Click here to view the guidance – https://www.gov.uk/guidance/prepare-for-changes-to-the-off-payroll-working-rules-ir35.
