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Off payroll working in the public sector: reform of the intermediaries legislationConsultation document Publication date: 26 May 2016 Closing date for comments: 18 August 20161Subject of this consultation:Reforming

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What is off-payroll working in form?

Off-payroll working in form, also known as the IR35 form, is a tax declaration form used in the United Kingdom.

Who is required to file off-payroll working in form?

Organizations that engage with off-payroll workers, contractors, or freelancers are required to file the off-payroll working in form.

How to fill out off-payroll working in form?

The off-payroll working in form can be filled out online through the HM Revenue & Customs (HMRC) website or by using compatible software.

What is the purpose of off-payroll working in form?

The purpose of the off-payroll working in form is to declare whether a worker should be classified as an employee or a self-employed individual for tax purposes.

What information must be reported on off-payroll working in form?

The off-payroll working in form requires information about the worker, the engagement, and the working arrangement to determine the correct employment status.

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