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.
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
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
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