Detailed information covering all aspects of the IR35 off-payroll working legislation.
Just over six months on from the April 2021 rollout of IR35 legislation to the private sector and the UK…
Recruitment agencies will be the parties viewed as being responsible for any unpaid tax as they’re considered the ‘fee-payer’ in…
When the off payroll working rules were introduced into the public sector in April 2017, it quickly became clear to…
As a private sector contractor operating through a Personal Service Company (PSC), you need to fully appreciate your tax position…
IR35 v self-employment Just to clarify a key point before we begin, a contractor does not have to be engaged…
After being delayed for a year due to the Coronavirus pandemic, the new private sector off-payroll working legislation (IR35) will…
If you receive a letter from HMRC regarding an IR35 tax enquiry it is important that you immediately seek advice…
A useful starting point is to explore the background to the off-payroll working legislation (IR35), because the changes that came…
The off payroll working rules, known as IR35, will finally be rolled-out into the private sector on April 6th, 2021….
IR35 decisions can be made now End-client businesses which engage contractors (whether directly or indirectly via agencies) must determine whether…
The fee payer is the party paying the contractor’s PSC; i.e. the entity directly above the contractor’s limited company in…
If you receive a letter from HMRC regarding an IR35 enquiry it is important that you seek advice from an…
We have collated some of the most common questions asked about the IR35 changes, relevant to each area of the…
After the government’s postponement of the IR35 changes, the off-payroll legislation in the private sector reforms are now imminent. The…
One of the most confusing issues with the new rules for IR35 which will come into force next April are…