HM Revenue & Customs

Employment 09 - Employment income from inside off-payroll working engagements

If you have provided your services through your own limited company, or another type of intermediary, such as:

to a client, who may also be known as the:

and had Income Tax and National Insurance deducted from your fee and paid to HMRC, select 'Yes' otherwise, select 'No'.

For more information on off-payroll working go to Understanding off-payroll working (IR35).