Due to the growing use of contractors and the increasing number of sole traders across industries, we have issued practice notes to make it clearer where particular contractors are exempted or included for payroll tax purposes.

These practice notes explain the type of records you should keep about any exempt contractors and provide case studies that outline employment agency provisions.

They will help ease your administrative burden in obtaining clarifying information and compiling relevant evidence, and will possibly reduce disputes and any litigation costs relating to contractor and employment agency issues.

Read the Employment Agency Contracts Guidelines (CPN 005) and Payroll Tax Contractors (CPN 007)