FOI/202600517878 · FOI · unclear
Internal guidance on requirements of IR35 tax rules: FOI release
Information requested
Please provide any internal guidance, policies, or legal advice on the use of former employees via agencies or limited companies in relation to IR35 tax rules since 2020.
Response
IR35 rules are outlined by the UK Government, which we are required to follow. Understanding off-payroll working (IR35) - GOV.UK
Our guidance, set out in Annex A, is designed to support hiring managers in understanding the requirements of IR35. It provides a clear overview of the legislation and outlines the steps they need to follow throughout the engagement process, helping to ensure compliance and informed decision-making.
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