HMRC has published a series of documents outlining the forthcoming ‘off-payroll’ IR35 rules for contractors working for public sector organisations.
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.
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.
HMRC’s consultation on off-payroll working in the public sector was issued at the end of May 2016. Here we consider the impact on the industry should the proposals be adopted in their current state.
The standout measure announced during Budget 2016 was placing the burden of enforcing IR35 onto public sector bodies themselves and/or recruiters. Here we look at how this proposed change will affect limited company contractors from April 2017 onwards.
There is a common misconception that contract duration automatically has a bearing on IR35 status. Here, Martyn Valentine looks at why other factors are more likely to be significant than contract length in determining employment status.