This factsheet outlines key developments in 2025 affecting workforce management.<\/p>\n <\/div>\n \n\nDownload Now<\/a> <\/section>\n <\/div>\n\n\n\n\n Therefore, the IR35 rules say that if the individual was working directly for your business, they would have been considered an employee for the purposes of employment tax; you should tax them as such. This includes if they were working as a business director or office holder.<\/p>\n\n\n\n\n\n Continue reading this article below the form\n <\/i>\n<\/a>\n
The intermediary used when engaging in off-payroll work is usually a company, which is a \u2018personal services company\u2019 (PSC). These intermediaries are also utilised when businesses like yours work with contractors. There is no legal definition for a personal services company, but usually it:<\/p>\n\n\n\n
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- is a company consisting of one employee or office holder; and <\/li>\n\n\n\n
- has the sole purpose of offering business to the series and individuals. <\/li>\n<\/ul>\n\n\n\n
What are the Off-Payroll Working Rules?<\/h2>\n\n\n\n
The off-payroll working rules are the rules that apply when you ask individuals to work off-payroll for your business. You will hear people refer to these as IR35. They are predominantly in place to ensure that PSCs are not in place so you, as an employer, are not wrongfully avoiding employment taxes. <\/p>\n\n\n
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\n \n 2025 Key UK Employment Law Changes<\/div>\n\n