About Course
The off-payroll working rules (often called IR35) decide whether contractors who work through their own limited company should pay tax like employees. Learn who decides employment status, how status is assessed, the status determination statement and disagreement process, who pays the tax, and the duties of clients, agencies and contractors.
Tutwoo is an independent learning provider. This course gives general information about the off-payroll working rules, checked against GOV.UK in October 2026. It is not tax or legal advice.
Course Content
Course Lessons
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What the rules are and when they apply
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Assessing employment status
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Status determination statements and paying the tax
Sources & Further Reading
Final Assessment
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