The compliance guidelines are targeted at organisations operating under the reformed off-payroll working rules (IR35) and with umbrella companies.

The guides set out what HMRC considers good and bad practice when preparing for and making status determinations for off-payroll workers.

There is information on how to prepare for and make status determinations for off-payroll workers, tips on working with others in the supply chain, and how to ensure all workers that provide their services through an intermediary are correctly identified and considered under the off-payroll working rules.