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.
What is mutuality of obligation (MOO) under IR35?
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.
IR35 timeline: when it was introduced and how it evolved
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.
IR56 – are you employed or self-employed?
An overview of the HMRC's 'IR56' definitions of employment and self employment, which help determine if a contract is subject to the IR35 rules.
IR35 and the Right of Substitution
The Right of Substitution is an important factor in IR35 / employment status cases, but how can it be used in reality?