The aim of IR35 (the Intermediaries Legislation) is to tax ‘disguised employment’ at a similar rate to employment; where an individual is working via his/her own limited company, but working in a manner far more akin to that of a traditional employee.
The additional ‘Off-Payroll’ rules were added in 2017 (public sector), and from April 2021 (private sector).
Our guides outline what IR35 is, the financial cost if you are caught, and how to ensure that you remain outside IR35, and the ‘Off-Payroll’ rules.
Try these popular articles as a starting point.
Changes to the off-payroll legislation have arrived in the private sector and, after a highly-anticipated two years of waiting, contractors are now left considering what their best working options are. Read more
What is IR35, exactly? How will the Off-Payroll reforms affect you if you contract in the private sector? And what can you do to make sure you’re prepared come April 2021? Read more
The one-year delay to the private sector off-payroll rollout means that contractors and clients have an extra year to ensure they are compliant. But the industry is being warned to use this extra time wisely. Read more
The controversial off-payroll (IR35) changes, which were due to go ahead on 6th April 2020 have been deferred until April 2021, due to the economic fallout caused by the COVID-19 emergency. Read more
From April 2020 onwards, new ‘off-payroll’ rules will be applied to private sector contractors. Here we explain what the new rules mean, and how you can prepare in advance of the implementation date. Read more
Although the Intermediaries Legislation was created to target alleged disguised employment by limited company directors, how are sole traders affected by IR35? Read more
In this article, we look at the history of IR35 – from its first mention in early 1999, to the ‘off-payroll’ changes to public and private sector organisations in 2017 and 2020. Read more
The stand-out announcement from the October 2018 Budget was the extension of ‘off payroll’ rules to most private sector businesses from April 2020 onwards. So, what does this mean for contractors? Read more
The Government has published a consultation document which may eventually lead to the extension of the April 2017 public sector IR35 rules to all private sector contractors. Read more
There is s significant difference in the tax treatment of IT contractors whose contracts fall either inside, or outside, the IR35 rules. Read more