Off Payroll (IR35) rules – what is the small companies exemption?
The Off Payroll rules came into play for private sector clients in April 2021. An exemption exists if a business meets the definition of a 'small company'.
IR35 – Confirmation of Arrangements – includes template download
A document confirming the true working arrangement between contractor and client is a useful tool in demonstrating self-employment in the context of IR35.
Download free IR35 contract templates and example clauses
What is an 'IR35 friendly' contract in reality? Why working practices must match the terms of a contract. Download sample IR35 contract templates.
IR35 and the ‘mutuality of obligation’
Whether or not a mutuality of obligation exists between the parties is a key IR35 status indicator. We look at what MOO is - and how HMRC interprets it.
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.
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.
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.
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?