Under the off-payroll rules, from April 2020, private sector clients are responsible for determining a contractor’s IR35 status. The decision must be contained within a Status Determination Statement (SDS), alongside the client’s reasoning.
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Latest Articles
April 2020 private sector IR35 changes – what happens now?
The IR35 'off-payroll' rules will be extended to the private sector from April 2020 onwards, directly affecting a large number of contractors. What exactly does this mean, and what should contractors and clients do to comply with the new legislation? … [more]
Off-payroll / IR35 changes – how has the contract jobs market reacted?
With 'outside IR35' contracts now in high demand by contractors, due to the introduction of the April 2020 'off-payroll' rules, how have the legislative changes affected the contract jobs market, and how are agency recruiters reacting? … [more]
Are consultancy arrangements a solution to the Off-Payroll / IR35 rules?
The forthcoming off-payroll rules in the private sector have led to much discussion about the use of consultancies as a potential workaround. … [more]
IR35 history – a concise timeline from 1999 to date
The Intermediaries Legislation (aka IR35) was first mentioned in a 1999 Inland Revenue press release. The rules to counter alleged tax avoidance via the use of ‘personal service companies’ became law in 2000, and remain in place today. Here we look … [more]
Umbrella companies – ‘gross contract rate’, ‘umbrella rate’, ‘inside IR35 rate’ – what’s the difference?
One of the biggest sources of confusion for new umbrella company users lies in the way contractor pay rates are quoted. Does your rate include 'employment costs', and if so, what does this mean? And are some unscrupulous providers misleading over the … [more]
How to avoid HMRC penalties and fines at self assessment time
If you submit your self-assessment tax return late, fail to pay any tax you owe on time, or make errors in your submission, you could find yourself liable to a wide range of HMRC penalties. … [more]
What is a director’s loan account? – a concise guide for contractors
There may be a time when you need to borrow money from your own limited company - perhaps to finance a house deposit, or for a major purchase. Here we look at how director's loan accounts are treated, and how you could face a hefty tax bill if you … [more]
Stop the Off-Payroll (IR35) Tax – #EDM13 – Has your MP signed yet?
An Early Day Motion (EDM) calling for the suspension of the April 2020 off-payroll implementation, and a meaningful review of the IR35 legislation is gaining momentum. With the help of contractors willing to take the time to get in touch with their … [more]
Off-Payroll – can HMRC investigate past contracts retrospectively?
With the private sector off-payroll changes set to go ahead in April 2020, some 'outside IR35' contractors may be forced to work 'inside IR35' if their clients are reluctant to take on the potential risks of making incorrect employment status … [more]
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