Strategy & Execution
IR35 compliance: building the off-payroll process UK hirers need
HMRC says the off-payroll reform raised £4.2 billion by March 2023. Hirers and staffing firms that treat status as an annual legal review are the ones exposed. The report sets out the considerations and practical implications discussed in the article.
- Format
- PDF · 15 pages
- Published
- Published Oct 2026
- Article
- Read the article
What's inside
- 01IR35 compliance is now an operating obligation, and HMRC has the numbers to prove it works
- 02The size test decides who owns the risk, and the thresholds have just moved
- 03The status determination statement is the control that moves liability
- 04The 45-day disagreement process is a service level that legal must staff
- 05Staffing firms and agencies carry fee-payer risk, so contracts and data flows matter