The IR35 reforms (off payroll rules) are set to be repealed in April 2023.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.
IR35 Rules
The Intermediaries Legislation was introduced in 2000 to tackle 'disguised employment', where an individual uses a limited company to carry out professional services, but works in a manner more like an 'employee'. Your take home pay will be significantly lower if your contracts fall within its scope.
Off-Payroll Rules
The 'off-payroll' addition to the existing IR35 rules was rolled out across the public sector in April 2017, and the private sector in April 2021.
[Oct 17th 2022] The April 2023 Off-Payroll repeal will no longer happen.
The 'Off Payroll' rules mean that clients (not contractors) are responsible for determining the employment status of contractors. Prior to this, workers themselves were responsible for this determination.
Get started with these IR35 guides
- Start off with our overview of IR35 for a concise guide to the legislation.
- Expert FAQ - Are you 'inside' or 'outside' IR35?
- Try our IR35 tax calculator to find out the financial cost if you are caught.
- Download an IR35 contract template from Qdos
- Why you should consider taking out IR35 insurance.
IR35 reforms to be repealed – 12 essential FAQs
With the IR35 reforms (Off Payroll Rules) to be repealed from 6th April 2023, the surprise and welcome news has raised a number of important questions for contractors.
Off Payroll rules to be scrapped! ‘Old’ IR35 to return from April 2023
In his ‘mini Budget’, Chancellor Kwasi Kwarteng announced that the Off Payroll working rules will be abolished from April 2023.
IR35 history – a concise timeline from 1999 to date
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.
Does IR35 apply to sole traders?
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?
The importance of professional IR35 contract reviews
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.
Private sector IR35 / Off-Payroll reform – Essential FAQs
Recently introduced IR35 reform in the private sector presented a host of challenges to contractors, along with the businesses that place and engage them. Here we have included some of the most common FAQs we get asked about these changes, which were rolled out on 6th April 2021.
IR35 – are you in business on your own account?
To ensure that any contracts you undertake are not deemed inside IR35, you need to be able to demonstrate that you are not a disguised employee, but truly working in the manner of a small business owner. In other words, can you show that you are ‘in business on your own account’?
What happens if you’re selected for an IR35 enquiry?
There is a huge amount of information available about IR35 and how to protect yourself. But what happens if you are actually selected for an investigation in the post-IR35 reform world? How does an IR35 enquiry work now and what should you expect if HMRC contacts you regarding IR35 compliance?
Working inside and outside IR35 – what are your options?
With more than six months since the private sector off-payroll (IR35) reforms were implemented, we look at the impact on contractors and how they can work both inside and outside IR35 compliantly via a dual solution.
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