With everyone’s attention firmly set on the April 2017 public sector IR35 rule changes, many within the industry have been asking whether this is merely a test run for a much bigger target – private sector contractors
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
- IR35 off-payroll changes - our essential FAQs
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.
Essential IR35 Email Bulletin Service
- Make sure you subscribe to our newsletter for the very latest on the IR35 private sector changes - subscribe here.
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 15 years, and the status of IR35 in 2014.
HMRC’s new IR35 test goes live – at last
HMRC’s long-awaited employment status test has gone live, just over a month before the new public sector IR35 rules take effect.
Official IR35 public sector guidance published
HMRC has published a series of documents outlining the forthcoming ‘off-payroll’ IR35 rules for contractors working for public sector organisations.
Public sector end-clients will be responsible for IR35, not agents
HMRC has revealed that it will be public sector bodies themselves, not recruitment agencies, which will be responsible for operating IR35 from April 2017 onwards. So, how will this impact contractors?
IR35 public sector changes – what contractors need to know
With the Government’s planned reforms to the way IR35 is operated in the public sector set to go ahead as planned from April 2017, we asked a leading IR35 expert to help explain what the changes mean for contractors in reality.
Thumbs down to HMRC’s IR35 public sector plans
Businesses are not impressed with HMRC’s latest proposals to shift the responsibility of IR35 enforcement onto employers in the public sector.
Just how fair are HMRC’s latest public sector IR35 proposals?
HMRC’s consultation on off-payroll working in the public sector was issued at the end of May 2016. Here we consider the impact on the industry should the proposals be adopted in their current state.
Public sector contractors face fresh IR35 scrutiny from April 2017
The standout measure announced during Budget 2016 was placing the burden of enforcing IR35 onto public sector bodies themselves and/or recruiters. Here we look at how this proposed change will affect limited company contractors from April 2017 onwards.
Will HMRC force clients to determine the IR35 status of contractors?
Following the Summer Budget, HMRC has released a discussion document on ‘how to make IR35 more effective in protecting the Exchequer’. Will end-clients now be compelled to determine the IR35 status of contractors they engage?
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