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…
The Key Information Document (KID) This was not referenced in the webinar because it does not specifically relate to the…
What is involved in the status decision-making process? The key to the process and the starting point for HMRC to…
Who makes the Status Determination Statement and to whom must it be issued? We will start by considering which entities…