fb-pixel

IR35 Information

Detailed information covering all aspects of the IR35 off-payroll working legislation.

IR35 HubIR35 Information

6 Questions you need to ask yourself about IR35

2021

The fundamentals of IR35 are NOT changing: understanding the key status indicators – personal service, control, and mutuality of obligations – is…

Written by Paul Mason Head of Tax Partnerships
Last updated September 24, 2020

The impact on contractors of the deferral of private sector IR35 reform until April 2021

Since Steve Barclay, the Chief Secretary to the Treasury announced a 12-month delay to the IR35 private sector reform in…

Written by Caunce O'Hara
Last updated July 15, 2020

Why do I need an IR35 contract review?

If you are a contractor with any doubts as to the compliance and validity of your contract in relation to…

Written by Caunce O'Hara
Last updated July 15, 2020

How does HMRC define a PSC?

IR35 – or the Intermediaries Legislation – was introduced by HMRC in 2000, and was aimed at individuals who were…

Written by Caunce O'Hara
Last updated July 15, 2020

What is IR35 and how does it work?

IR35 – or the Intermediaries Legislation – was introduced by HMRC in 2000, and was aimed at individuals who were…

Written by Paul Mason Head of Tax Partnerships
Last updated July 15, 2020

What is a contract review and do I need one?

A Contact Review is a report that independent tax specialists such as Markel Tax provide to contractors giving an opinion…

Written by Caunce O'Hara
Last updated July 15, 2020

IR35 changes 2021: What you need to know

The Government has reaffirmed plans to make changes to off-payroll working (IR35) rules effective from April 2021. The main principles…

Written by Paul Mason Head of Tax Partnerships
Last updated July 15, 2020

What is inside and outside IR35

There is no statutory definition of a contract of service (employment contract) and therefore we must look to the courts…

Written by Paul Mason Head of Tax Partnerships
Last updated July 15, 2020

Will contractors still need insurance for IR35 after April 6th?

2021

Amendment: On March the 18th 2020, the Government announced that the roll-out of private sector IR35 reform would be postponed…

Written by Caunce O'Hara
Last updated March 16, 2020

What is IR35 and how will it affect you as a freelance contractor?

For many freelancers, IR35 sounds like another jargon term that has no relevance to them and there is a concerning…

Written by Caunce O'Hara
Last updated January 17, 2020

The Right of Substitution

The right of substitution is one of the key tests of your IR35 employment status as set out by the…

Written by Caunce O'Hara
Last updated December 6, 2019

Mutuality of Obligation (MOO)

Mutuality of Obligation refers to the obligation of the employer to provide work and pay for it. This is combined…

Written by Caunce O'Hara
Last updated November 25, 2019

Retain your control as a contractor to keep IR35 at bay

Control is one of the three key points that is used to determine whether a contractor is working inside IR35…

Written by Caunce O'Hara
Last updated November 25, 2019

Why do I need an IR35 contract review?

If you are a contractor with any doubts as to the compliance and validity of your contract in relation to…

Written by Caunce O'Hara
Last updated November 18, 2019

The importance of an IR35 Contract Review for private sector contractors

If you are a private sector contractor, you should be fully aware of the private sector IR35 changes that are…

Written by Caunce O'Hara
Last updated May 1, 2019