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 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.
Practical steps engagers can take to mitigate against IR35 private sector changes
With IR35 reforms being applied to private sector organisations from 6th April 2021, here we look at ways clients/engagers can prepare their businesses in advance of the implementation date.
Practical advice for contractors in advance of the private sector IR35 changes
With private sector IR35 reform looming, we asked a leading IR35 advisory firm what practical steps professional contractors can take now to prepare in advance for the changes.
PSC contractors caught by Off-Payroll – how do payments work?
If you work on an ‘inside IR35’ contract post-April 2021, then your fee-payer (agency or client) will be responsible for deducting taxes from your contract income, but exactly how is this income taxed before your limited company receives funds?
Off-Payroll (IR35) private sector rollout deferred until April 2021
The Off-Payroll private sector rollout has been deferred by a year, until April 2021. Steve Barclay MP made the announcement in the House of Commons tonight.
The taxing task of preparing for the off-payroll (IR35) changes
With changes to HMRC’s off-payroll tax rules coming into force in less than a month, many businesses are still struggling to understand their exposure to the new legislation.
HMRC’s IR35 ‘review’ published – a sham, as expected
The Government has published the results of its post-election IR35 review. As expected, nothing of any substance has been announced, although HMRC has promised to take a ‘soft’ approach to compliance during the tax year following the April 2020 off-payroll private sector changes.
April 2021 private sector IR35 changes – what happens now?
The IR35 ‘off-payroll’ rules will be extended to the private sector on 6th April 2021, 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?
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 decisions – at least for the time being.
‘IR35 review’ announced, but April 2020 off-payroll still going ahead
The Treasury has announced a review into the ‘off payroll’ (IR35) rules, seemingly aimed at making the private sector rollout as smooth as possible, rather than as a precursor to making much-needed changes to the underlying legislation.
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