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.
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
From April 2017, new rules came into force which mean that the responsibility for operating IR35 now lies in the hands of clients rather than contractors themselves. Currently the new legislation applies only to public sector contracts. 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
An employment status expert explains why complying with IR35 involves much more than simply having an ‘IR35 friendly’ contract in place. Read more
A concise overview of the IR35 rules. Why the Intermediaries Legislation was enacted in 2000, and the implications if your contract work is caught. Read more
A document confirming the true working arrangement between contractor and client is an important tool in demonstrating self employment. Includes free template download. Read more
There are a number of factors which will be taken into account when determining whether or not your contract will fall within the scope of IR35 or not. Read more
Why contractors are advised against using HMRC’s own IR35 contract review service. Read more
In light of the new HMRC IR35 guidance, we look at how an IR35 enquiry will typically originate – typically via an Employer Compliance Review. Read more