HMRC email updates, videos and webinars for off-payroll working

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The off-payroll working rules (sometimes known as IR35) changed on 6 April 2021. Find out which resources are best suited to you, and how to access them.

Guidance and tools on GOV.UK

The following resources are useful for everyone affected by the off-payroll changes:

• off-payroll working (IR35) detailed information — details on off-payroll information available on GOV.UK
• check employment status for tax — this service is for organisations and contractors to help decide the right employment status for tax for contracts
• Employment Status Manual — detailed guidance and explanations of how the rules should be applied

If you’re a client or fee-payer

The following additional resources will be most relevant to you:

• webinars
• workshops for some customers
• tailored education calls for some customers

Webinars

HMRC ranis running a range of off-payroll webinarswebinars. coveringThey cover both overviews of the reforms, andas well as more specific topic areas. Dates will continue to be added when available.

RecordingsClients areor availablefee-payers givingwho need a general overview of the rules,rules andshould moresign detailup onfor specificthese topic areas, including:webinars:

• anCheck overviewEmployment ofStatus thefor off-payrollTax working(CEST) rules for organisationstool
• an overview of the off-payroll working rules for contractors
• fee-payermaking responsibilitiesthe determination, disagreements and record keeping

Check Employment Status for Tax (CEST) tool

Recorded webinar

Watch a recorded webinar about the Check Employment Status for Tax (CEST) Tool.

This webinar is designed to help you understand how HMRC’s CEST tool can help you make robust and accurate status determinations. During this session we will walk you through a status determination using a mock engagement.

Off-payroll working rules from April 2021 — organisations

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021: organisations for:

• public sector
• medium and large sized organisations

Off-payroll working rules from April 2021 — contracted out services and statements of work

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 — contracted out services and statements of work to learn about:

• what HMRC consider forms a fully contracted out service
• makingthe effect of statements of work in the determination,context of the off-payroll working rules

Off-payroll working rules from April 2021 — status determinations and disagreements

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 — status determinations and recorddisagreements keepingto learn about:

• what status determination statements are — within the off-payroll working rules
• how to deal with disagreements following the status determination

We’re making available additional webinars on specific topics where clients and fee-payers may need more detailed information. Customers attending these events should have a good understanding of the basics of the off-payroll working rules. The most relevant topic-based webinars due to take place for clients and fee-payers are about:

• international mattersissues — how off-payroll working interacts with international and overseas issues
• engagements where the rules apply
• fee-payer responsibilities

Off-payroll working rules from April 2021 — international matters

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 — international matters to learn about how off-payroll working rules interact with international and overseas issues.

This webinar will be most relevant for customers in gas and oil, media, transport and the utilities sectors.

Off-payroll working rules from April 2021 — engagement

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 — engagement to learn about:

• different types of engagements
• when the off-payroll working rules apply — and whose responsibility it is to consider them

Off-payroll working rules forfrom organisationsApril 2021 — fee-payer responsibilities

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 for— organisationsfee-payer responsibilities for:to learn about fee-payers responsibilities under the off-payroll working rules such as:

• who fee-payers are and their responsibilities
• qualifying persons
• deemed employers
• how to work out the deemed direct payment

Workshops

Workshops for small groups of customers will be delivered virtually to provide a comprehensive overview of what the changes mean and will be targeted to specific sectors or customer groups.

These workshops started in November 2020 and HMRC works closely with stakeholders to ensure that the right customers are invited to workshops. Invitations will be sent through trade and representative bodies.

The most relevant workshops for clients and fee-payers will be:

• sector specific — targeted to specific sectors and the issues that affect them for example banking, oil and gas, public sector and construction (more sectors may be added based on customer feedback)
• mediumagencies — focused towards the requirement of recruiters and largeagencies sizedwhen organisationsdealing with contractors and clients

Off-payrollEducation calls

Tailored education calls will be offered to customers with the greatest support needs. HMRC will directly contact customers to invite them to an education call.

If you’re a contractor

Contractors are workers operating through a personal service company or other intermediary. In some industries, such as construction, these are known as ‘subcontractors’.

The following additional resources will be most relevant to you:

• contractor resources — additional material to support contractors, including a flowchart and factsheet
• webinars

Webinars

HMRC is running a range of off-payroll webinars. They cover both overviews of the reforms, as well as more specific topic areas. Dates will continue to be added when available.

Contractors who need a general overview of the rules should sign up for these 3 webinars:

• Check Employment Status for Tax (CEST) tool
• overview of the off-payroll working rules for contractors
• making the determination, disagreements and record keeping

Check Employment Status for Tax (CEST) tool

Recorded webinar

Watch a recorded webinar about the Check Employment Status for Tax (CEST) tool.

This webinar is designed to help you understand how HMRC’s CEST tool can help you make robust and accurate status determinations. During this session we will walk you through a status determination using a mock engagement.

Off-payroll working rules from April 2021 — contractors

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 for— contractors and find out how to help contractors understand what these changes will mean for them.

Off-payroll working rules andfrom fee-payerApril responsibilities2021 — status determinations and disagreements

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 — status determinations and disagreements to learn about:

• requirements to make a determination
• what constitutes a disagreement

Some aspects of this webinar may be relevant for contractors.

We’re making available additional webinars on specific topics to provide more detailed information. Customers attending these events should have a good understanding of the basics of the off-payroll working rules. These are targeted to clients and fee-payers but contractors might also find some aspects of them useful. The most relevant topic-based webinars due to take place for contractors will be:

• international issues — how off-payroll working interacts with international and overseas issues
• engagements where the rules apply
• fee-payer responsibilities

Off-payroll working rules 2021 — international matters

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 — international matters to learn about fee-payers’how responsibilitiesthe underoff-payroll working rules interact with international and overseas issues.

It will be most relevant for customers in gas and oil, media, transport and the utilities sectors.

Off-payroll working rules from April 2021 — engagement

Recorded webinar

Watch a recorded webinar about off-payroll working rules suchfrom as:April 2021 — engagement to learn about:

• the types of engagements
• when the off-payroll working rules apply — including who is responsible for considering them

Off-payroll working rules from April 2021 — fee-payer responsibilities

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 — fee-payer responsibilities to learn more about:

• who fee-payers are and their responsibilities
• qualifying persons
• deemed employers
• how to work out the deemedDeemed directDirect paymentPayment

If you’re a tax agent

The following additional resources will be most relevant to you:

• communication resources on GOV.UK
• videos
• webinars
• workshops

Communication resources

Off-payroll working rules — communication resources — use these materials to communicate with your members, clients and customers about changes to the off-payroll working rules, these will be of most use in communicating the changes to contractors.

Videos

Off-payroll working rules from April 2021 — businesses

Watch a video about off-payroll working rules from April 2021 and how it may affect businesses that engage with contractors.

How changes to the off-payroll working rules (IR35) may affect businesses from April 2021

Webinars

HMRC is running a range of off-payroll webinars. They cover both overviews of the reforms, as well as more specific topic areas. Dates will continue to be added when available.

Tax agents may find all of the webinars useful.

Tax agents who need a general overview of the rules should sign up for these 4 webinars:

• Check Employment Status for Tax (CEST) tool
• overview of the off-payroll working rules
• overview of the off-payroll working rules for contractors
• making the determination, disagreements and record keeping

Check Employment Status for Tax (CEST) tool

Recorded webinar

Watch a recorded webinar about the Check Employment Status for Tax (CEST) tool.

This webinar is designed to help you understand how HMRC’s CEST tool can help you make robust and accurate status determinations. During this session we will walk you through a status determination using a mock engagement.

Off-payroll working rules from April 2021 — organisations

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 — organisations and how they apply to:

• the public sector
• medium and large sized organisations

Off-payroll working rules from April 2021 — contracted out services and statements of work

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 and– contracted out services and statements of work to learn about:

• what HMRC consider forms a fully contracted out service
• the effect of statements of work in the context of the off-payroll working rules

Off-payroll working rules andfrom April 2021 — contractors

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 — contractors to help contractors understand what these changes will mean for them.

Off-payroll working rules from April 2021 — status determinations and disagreements

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 and— status determinations and disagreements for HMRC’s view on requirements to learnmake about:a determination and what constitutes a disagreement. Some aspects of this webinar may be relevant for contractors.

• what

  We’re statusmaking determinationavailable statementswebinars areon withinspecific topics to provide more detailed information. Customers attending these events should have a good understanding of the basics of the off-payroll working rules

rules. The most relevant topic-based webinars due to take place will be:
• international issues — how tooff-payroll dealworking interacts with disagreementsinternational followingand overseas issues
• engagements where the statusrules determinationapply
• fee-payer responsibilities

Off-payroll working rules from April 2021 and— international matters

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 and— international matters to learn about how the off-payroll working rules interact with international and overseas issues.

ThisIt webinar will be most relevant for customers in gas and oil, media, transport and the utilities sectors.

Off-payroll working rules andfrom April 2021 — engagement

Recorded webinar

Watch a recorded webinar about off-payroll working rules from April 2021 and— engagement.

This towebinar learnlooks about:

• at different types of engagements
• and explains when the off-payroll working rules apply and whose responsibility it is to consider them
them.

Videos

Off-payroll working rules forfrom businessesApril 2021 — fee-payer responsibilities

Recorded webinar

Watch a videorecorded webinar about off-payroll working rules from April 2021 — fee-payer responsibilities to learn about:

• who fee-payers are and howtheir itresponsibilities
• qualifying maypersons
• deemed affectemployers
• how businessesto thatwork engageout withthe contractors.
  Deemed Direct Payment

Workshops

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HMRC community forums

You can use the online HMRC community forums to ask questions, see what others are asking and get answers.