The IR35 rules (and Off-Payroll) – A Beginner’s Guide
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 IR35 and ‘Off-Payroll’ Rules
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.
- What are IR35 and the ‘Off Payroll’ rules? A beginner’s guide – a concise overview of the Intermediaries Legislation, and the ‘Off-Payroll’ add-on.
- Private sector IR35 reform from April 2021 onwards – How the ‘off-payroll’ rules work, and what you should do to protect yourself.
- History of IR35 – from 1999 to date – a timeline covering the key events in the history of the most controversial tax encountered by contractors.
- The financial cost if you are caught by IR35 – if your contract work is caught, you may be thousands of pounds worse off.
- Factors used to determine your IR35 status – Why control, substitution and mutuality of obligation are such crucial determinants of employment status.
- Using a specialist contract review service – why you should leave contract drafting and analysis of your working practices to experts only.
- Essential IR35 insurance for contractors – protection against the costs of an HMRC investigation is not only essential, but also surprisingly inexpensive.
Extension to off-payroll working rules postponed until April 2021: What contractors need to know
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
Off-Payroll (IR35) private sector reform postponed until April 2021
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
April 2021 off-payroll IR35 private sector rules – the basics
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
Does IR35 apply to sole traders?
Although the Intermediaries Legislation was created to target alleged disguised employment by limited company directors, how are sole traders affected by IR35? Read more
IR35 – a brief history of the Intermediaries Legislation
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
Budget 2018 – major changes to IR35 from April 2020
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
Will IR35 off-payroll rules be extended to the private sector?
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
What is the financial impact of IR35 on IT contractors?
There is s significant difference in the tax treatment of IT contractors whose contracts fall either inside, or outside, the IR35 rules. Read more
What are the public sector ‘off payroll’ IR35 rules?
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