IR35 Rules

New official figures show that the Treasury expects to generate £1.5bn per year from IR35-related tax. This is double the previous estimate.

A leading contractor site has called for lawmakers to urgently fix flaws in the Off Payroll legislation, or ditch the reforms altogether.

HMRC has been forced to abandon a three-year tax investigation into an engineering contractor’s tax affairs. The taxman pursued the worker for £100,000 despite its CEST employment status tool showing that the contracts fell outside IR35.

One of the most important employment status factors is the mutuality of obligation. Here we explain what ‘MOO’ means in the context of the IR35 legislation.

The IR35 reforms (off payroll rules) are set to be repealed in April 2023. We asked IR35 expert Dave Chaplin how the legislative process works, and what contractors and clients should do in advance.

With the IR35 reforms (Off Payroll Rules) to be repealed from 6th April 2023, the surprise and welcome news has raised a number of important questions for contractors.

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 20 years, and the status of IR35 in 2020.

With the application of the off-payroll rules to the private sector since 6th April 2021, is working as a sole trader a smart way to ensure your contract work falls 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.