This note explains the off-payroll working regime in Chapter 10 of Part 2 of ITEPA 2003 so far as it applies to the private sector.

The terms "IR35" and "off-payroll working" are commonly used interchangeably because they both relate to legislation that governs the tax treatment of the provision of a worker's services through an intermediary. However, in this note, we use "IR35" to refer to the original IR35 rules in Chapter 8 of Part 2 of ITEPA 2003 introduced in April 2000 and "off-payroll working rules" to refer to the rules in Chapter 10 introduced in April 2017 (for public authorities) and April 2021 (for private sector entities).