IR35 Rules / Guides / News

The aim of the Intermediaries Legislation is to tax ‘disguised employment’ at a similar rate to employment. Our guides outine what IR35 is, the financial cost if you are caught, and how to ensure that you remain outside IR35. Try these popular articles as a starting point.

Contractor accountant offers IR35 survival kit download

Qdos Accounting has created a pack of free resources to help contractors understand, and negotiate IR35 successfully.

HMRC’s Contract Review Service – a no-win situation?

New HMRC IR35 guidance contains a section dedicated to the IR35 'Contract Review Service'. Here an expert considers whether contractors are likely to be reassured, and whether using the service still carries significant risk.

Sharp rise in number of IR35 investigations

The number of fresh HMRC IR35 enquiries jumped significantly in 2012-13, according to evidence heard by a new Lords Select Committee last week.

What are the IR35 rules? Concise guide for contractors

A concise overview of the IR35 rules. Why the Intermediaries Legislation was enacted in 2000, and the implications if your contract work is caught.

IR35 extended to include ‘office holders’

The Government has officially extended the scope of IR35 to include 'office holders' within the Finance Bill 2013.

Budget 2013: PCG calls on Chancellor to provide IR35 certainty

Contractors' organisation, PCG, has issued a press release in which it calls upon George Osborne to address several key issues in this week's Budget.

Contracting site says HMRC IR35 test fundamentally flawed

Contractor Calculator, a leading industry news site, says that HMRC's IR35 business entity test is 'fundamentally flawed', having analysed the profile of 10,000 contractors.

Forum discusses office holder change, number of live IR35 cases

The latest notes from the IR35 Forum have been published online. The group of experts discussed the addition of 'office holders' to IR35's scope, and how the overhaul of HMRC's IR35 regime had progressed.

IR35 ‘office holder’ change – has impact been underestimated?

The notes from a recent legal seminar show that some legal experts believe that the 'office holder' IR35 amendment to the Finance Act 2013 will have much more of an impact on the recruitment industry than many have predicted.

Why an ‘IR35 friendly’ contract must reflect reality

An employment status expert explains why complying with IR35 involves much more than simply having an 'IR35 friendly' contract in place.