IR35 Information

While IR35 as we know it has only been in existence since it was first announced in 1999, by the…

To understand the Managed Service Company (MSC) rules, given the limited case law on the subject, we must dive into…

A question that arose from a recent contractor survey is, ‘what are the pros and cons of working with overseas…

It is 12 months since the changes to off-payroll legislation on 6 April 2021 went live. Navigating IR35 still remains…

This subject is widely regarded as “complicated,” and if you find yourself in this position and require a detailed explanation…

Project-based vs task-based engagements The reason that we ask this question when reviewing an engagement is to understand the nature…

Following on from our brief mention of the Key Information Document (KID) in our article “The Essential Guide to IR35…

Just over six months on from the April 2021 rollout of IR35 legislation to the private sector and the UK…

Recruitment agencies will be the parties viewed as being responsible for any unpaid tax as they’re considered the ‘fee-payer’ in…

When the off payroll working rules were introduced into the public sector in April 2017, it quickly became clear to…

As a private sector contractor operating through a Personal Service Company (PSC), you can’t afford to wait until April 2021…

IR35 v self-employment Just to clarify a key point before we begin, a contractor does not have to be engaged…

After being delayed for a year due to the Coronavirus pandemic, the new private sector off-payroll working legislation (IR35) will…

If you receive a letter from HMRC regarding an IR35 tax enquiry it is important that you immediately seek advice…

A useful starting point is to explore the background to the off-payroll working legislation (IR35), because the changes that came…

The off payroll working rules, known as IR35, were rolled out into the private sector on April 6th, 2021. The…

IR35 decisions can be made now End-client businesses which engage contractors (whether directly or indirectly via agencies) must determine whether…

The fee payer is the party paying the contractor’s PSC; i.e. the entity directly above the contractor’s limited company in…

If you receive a letter from HMRC regarding an IR35 enquiry it is important that you seek advice from an…

We have collated some of the most common questions asked about the IR35 changes, relevant to each area of the…

After the government’s postponement of the IR35 changes, the off-payroll legislation in the private sector reforms are now imminent. The…

One of the most confusing issues with the new rules for IR35 which will come into force next April are…

The fundamentals of IR35 are NOT changing: understanding the key status indicators – personal service, control, and mutuality of obligations – is…

Since Steve Barclay, the Chief Secretary to the Treasury announced a 12-month delay to the IR35 private sector reform in…