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. Read more
IR35 Rules / Guides / News
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 Basics: What are the IR35 rules?
- Private sector IR35 reform from April 2020
- History of IR35 – from 1999 to date
- The financial cost if you are caught by IR35
- Factors used to determine your IR35 status
- Using a specialist contract review service
- Essential IR35 insurance for contractors
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? Read more
IR35 and the ‘mutuality of obligation’
A brief overview of what the ‘mutuality of obligation’ means in the context of determining the IR35 status of a contract. Read more
‘False self employment in construction’ and IR35
The Government has launched a new consultation which addresses the issue of false self employment in the construction industry. Read more
Why is the Dragonfly IR35 case important?
A concise overview of the recent Dragonfly Consultancy IR35 case – and its importance to the future of IR35 status rulings. Read more
Practical steps to review IR35 status and mitigate risks
In light of the Dragonfly IR35 verdict, a leading IR35 status expert suggests that contractors should review their IR35 status and mitigate their exposure to risk. Read more
Will your contract be caught by the IR35 rules?
Overview of IR35 compliance factors including the Right of Substitution, Control and Mutuality of Obligation. Does your contract fall within the IR35 rules? Read more
Dragonfly IR35 defeat at the High Court
The director of Dragonfly Consultancy faces a huge tax bill after losing his landmark IR35 appeal at the High Court. What does the loss of this case mean for other IT contractors? Read more
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. Read more
IR35 – Deemed Payment and the treatment of expenses
How to work out which expenses you can claim if your work is caught by IR35 – the 5% expenses allowance and how the deemed payment is calculated. Read more