0800 435 772

IR35 - Off-Payroll Working

2-hour course  |  2 CPD hours

£189 +VAT per person

This course can be presented in-house at your premises. You can find out more about our in-house training here.

If you would like to make an enquiry simply fill in the quick contact form below and a member of our in­house team will be in touch shortly.

Fields marked with an * are mandatory

£269 +VAT
per person

One licence is required per person. Please select the number of licences you wish to purchase below. The total price will be determined by the number of licences ordered.

  • Number of licences


£ +VAT

Licence expires after 1 year.

Home > > IR35 - Off-Payroll Working

IR35 - Off-Payroll Working

2-hour course

Course overview

This is a 2-hour online on-demand course

Since April 2021, the Government has required medium and large businesses in the private sector to implement the off-payroll rules that have previously been in force in the public sector. This is arguably the biggest change in employment status for employers and agents for many years. The new rules make businesses liable for determining the tax status of contractors using Personal Service Companies (PSCs).

This two hour on-demand course is delivered by Kate Upcraft and will give you a complete understanding of the new IR35 rules and how they impact your organisation. It is essential for any organisation that meets the criteria and engages with freelancers and contractors operating through a Personal Service Company (PSC).

What will you learn?

  • Why do you need to understand how the system works?
  • What is meant by off-payrolling?
  • What is the difference between an Engager and a Fee Payer?
  • What is the definition of a Personal Services Company (PSC)?
  • How can you check a worker’s employment status for tax purposes?
  • If you’re a consultant how do you get a Status Determination Statement (SDS)?
  • How are small, medium and large engagers defined?
  • How does IR35 interact with the Construction Industry Scheme (CIS)?
  • Which changes are going to have an impact on the Public Sector?
  • How can the liability for tax be transferred along the supply chain?
  • What are the key factors that HMRC take into account when assessing whether someone is an employee?
  • What are the key factors that HMRC take into account when assessing whether someone is ‘in business’?
  • How often must a contractor’s employment status be reviewed?
  • How should the payments be processed, according to status?
  • What penalties do HMRC have at their disposal?
  • What is the process for appealing a penalty or decision by HMRC?
  • What are the risks facing your organisation from these new rules?
  • What additional help and resources are available?

Who should attend?

The course is crucial for people with any Finance, Payroll or HR responsibility within their organisation. The rule changes apply to medium and large businesses that turn over more than £10.1m, employ more than 50 people and have a balance sheet over £5.1m. Public and voluntary sector organisations that engage freelance contract workers should also attend as the rules will change for them too as compared to what they have had to do in respect to PSCs since April 2017. 

Whether you run your payroll in-house or outsource it to an agent you need to understand the impact of these new rules from a cost, administration and operational perspective

Payroll agents will need to assess the impact of the regulations on their letters of engagement and their fee strategy for providing payroll services

The course assumes some prior understanding of payroll operations.

Extra benefits

  • course pack containing the information presented on the course
  • certificate of attendance