The tax code is determined based on the "Employee Statement Declaration" chosen by the off-payroll workers on their Starter Checklist.

• Off-payroll workers will be primarily employed by the Intermediaries. Hence "Statement C" is normally selected in the Starter Declaration.


• Selecting "Statement C" will set the Tax Code to "BR".


• If the off-payroll worker does not return the Starter Checklist, "0T" tax code operated on week 1 / month 1 basis would apply. HMRC can issue another tax code if required.


• Devolved powers that affect tax codes are applied as normal - for e.g. Welsh or Scottish rates of income tax.