NEW Articles6 Oct 2026
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Guides & Publications
Off-payroll working
If you work as a contractor, there are three different possible tax treatments which could apply to your engagements depending on your circumstances.
For contracts not subject to the off-payroll working (IR35) rules, whether working in the private or public sector, you will be in a position to withdraw profits on a very advantageous tax basis.
If working for a medium or large private sector client, or in the public sector, and the off-payroll working rules apply, then you will effectively be treated as an employee, despite the use of your intermediary company. If working for a small private sector client and a contract is caught under the off-payroll working rules, that income will be paid gross to your company, but will then be subject to PAYE. This means much of the tax advantage of not being subject to the off-payroll working rules is lost, although the tax treatment is not quite as onerous as being treated as an employee.