When was IR35 introduced? Timeline from 1999 to 2023
The history of IR35 - from its first mention in early 1999, to its introduction in 2000. Plus the controversial 'off-payroll' changes in 2017 and 2021.
The advantages of contracting direct with clients
During your contracting career, you may have the opportunity to work for a client directly, without the involvement of a recruitment agency. Here we look at the benefits of working direct, and address some of the pitfalls.
Your company annual accounts – the basics, and filing deadlines
If you have set up a new limited company for your contracting business, when do you have to submit your company accounts to Companies House and HMRC?
IR35 factors and the importance of ‘control’
A brief overview of how 'control' is an important factor in determining the IR35 status of a contract.
How to deal with recruitment agents as a contractor
Most contractors work via recruitment agencies - they are a key part of the contracting lifecycle. In this article, we explore how the recruitment process works, and how to successfully work with agents.
What do ‘inside’ and ‘outside’ IR35 mean in reality?
If you're caught by the IR35 tax legislation, it could have a big impact on your take home pay. So what does inside and outside IR35 actually mean?
IR35 – what is HMRC’s CEST tool? What are its limitations?
CEST (Check Employment Status for Tax) is a tool created by HMRC to help clients determine whether any contractors they engage fall inside or outside IR35.
IR35 – what is a status determination statement?
A Status Determination Statement (SDS) is a document that sets out the status of a contractor for tax purposes. What is included in an SDS, and what happens if you disagree with it?
Do I need to inform HMRC if I pay my wife a small salary via my company?
A reader asks if he needs to inform the authorities if he wants to pay his wife a small salary for 'administrative' work done for his company.
How many IT contractors are there in the UK currently?
From our experience of the contracting industry since 1998, we estimate that the total number of IT contractors is likely to be around the 100,000 mark.