The next Budget will be delivered on Monday 29th October. The main focus of the contracting community, of course, will be on whether or not the ‘off payroll’ IR35 rules will be extended to the private sector
IR35
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.
Private sector IR35 changes from April 2020
So-called 'off payroll' changes to the IR35 rules were made to public sector organisations from April 2017, and will also hit private sector businesses from April 2020, following an announcement in Budget 2018. These new rules mean that clients (not contractors themselves) will be responsible for determining the employment status of contractors.
A consultation on how the private sector changes will be rolled out was published on 5th March 2019 - read our summary here.
- April 2020 Private sector IR35 reform - what happens now?
- What clients can do to prepare in advance of April 2020.
- What contractors can do to mitigate against the IR35 changes
Get started with our 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.
- Why you should consider taking out IR35 insurance cover.
Expert FAQ – are you ‘inside’ or ‘outside’ IR35?
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?
‘Unpredictable’ HMRC go after ITV star in latest IR35 probe
Despite a catalogue of recent errors, HMRC has now launched an IR35 investigation into the affairs of ITV presenter Eamonn Holmes. Who will they target next?
Employment rights victory over HMRC by ‘inside IR35’ contractor
A contractor has won an employment rights claim against HMRC, having been placed ‘inside IR35’ and forced onto her recruitment agency’s payroll. She successfully claimed over £4,000 in unpaid holiday pay.
What is IR35? – the impact on contractors
An overview of the Intermediaries Legislation (IR35), specifically how it affects limited company contractors. How to determine your risk of being caught by IR35, and how to protect yourself against a potential HMRC tax investigation.
IR35 private sector consultation ends – a resounding thumbs down from industry
The deadline for responding to HMRC’s consultation document on extending the off-payroll rules to the private sector has expired. So, how did the contracting industry’s biggest players respond?
MOO – HMRC ignores crucial factor in IR35 test tool
HMRC has provoked the contracting community further by admitting that its online employment status tool (CEST) does not account for the Mutuality of Obligation (MOO), which is often cited as a key factor in IR35 case law.
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.
IR35 private sector extension – consultation launched
The Government has launched its long-awaited consultation into ‘off-payroll working’ (IR35) in the private sector.
Contractor beats HMRC in IR35 case – for the second time
A contractor won a key IR35 case against HMRC this week, which casts further doubt on the taxman’s ability to accurately recognise IR35 status.
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