With everyone’s attention firmly set on the April 2017 public sector IR35 rule changes, many within the industry have been asking whether this is merely a test run for a much bigger target – private sector contractors
The Intermediaries Legislation was introduced in 2000 to tackle so-called 'disguised employment', where individuals use their own limited companies to carry out professional services, but operate in a manner more akin to a traditional 'employee'. Your take home pay will be significantly lower if your contracts fall within its scope, so take some time to read our guides and find out how to protect yourself against IR35.
The Intermediaries Legislation (aka IR35) was first mentioned in a 1999 Inland Revenue press release. Here we look at the key events which have taken place over the past 15 years, and the status of IR35 in 2014.
HMRC’s long-awaited employment status test has gone live, just over a month before the new public sector IR35 rules take effect.
HMRC has published a series of documents outlining the forthcoming ‘off-payroll’ IR35 rules for contractors working for public sector organisations.
HMRC has revealed that it will be public sector bodies themselves, not recruitment agencies, which will be responsible for operating IR35 from April 2017 onwards. So, how will this impact contractors?
With the Government’s planned reforms to the way IR35 is operated in the public sector set to go ahead as planned from April 2017, we asked a leading IR35 expert to help explain what the changes mean for contractors in reality.
Although a combination of factors will determine whether or not a contractor is caught by IR35, some factors carry more weight than others. Here, Martyn Valentine looks at the vital role the right to substitution plays in determining IR35 status.
The basics of IR35 should be understood by everyone in the contracting community at a fundamental level, as the rules have such a profound impact on take home pay if you are caught. Here, an expert answers our questions on employment status – does your contract fall inside or outside IR35?
For a relatively small outlay, a professional contract review service will analyse your contracts to ensure that you comply with IR35 – both in terms of your contract wording, but also the ‘working practices’ you undertake at your client site.
Businesses are not impressed with HMRC’s latest proposals to shift the responsibility of IR35 enforcement onto employers in the public sector.