IR35

The off-payroll working rules, formally known as IR35, aim to ensure that workers who operate through their own personal service company (PSC) pay broadly the same amount of tax and national insurance as they would if they were employed. HM Revenue and Customs introduced reforms to the rules for the public sector in 2017, and for the private sector in 2020, meaning it was the contractor’s client’s responsibility to establish whether the worker should be treated as a worker for tax purposes. If they should, it was the client’s obligation to pay income tax and national insurance as if they were an employee.

How to get ready for IR35 ahead of April 2021

Changes to off-payroll regulations were postponed in April as employers dealt with the early challenges of the pandemic. Organisations need...

Employment law: Seven key tasks for HR in 2021

11 Nov 2020

2020 was the year that HR was required to react to the unexpected, but it’s now time to plan for...

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Top 10 HR questions October 2020: Job Support Scheme, Brexit checks and self-isolation

4 Nov 2020

Prior to the government’s Halloween announcement that the furlough scheme would be extended, employers were preparing for its replacement, the...

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Umbrella companies: Lawyers pursue unlawful deductions

9 Oct 2020

Lawyers are pursuing group legal action against umbrella companies that have unlawfully deducted national insurance and other contributions from contractors’...

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We cannot delay IR35 reforms any further, government says

16 Jul 2020

There should be no further delay in addressing the long-standing ‘unfairness’ of contractors paying less tax than employees in situations...

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IR35 changes will go ahead in April 2021

2 Jul 2020

The changes to off-payroll working rules in the private sector, known as IR35, will go ahead in April 2021 after...

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CIPD Festival of Work: Not all gig economy work is bad

15 Jun 2020

Drawing narrow comparisons between ‘good’ and ‘bad’ types of work does nothing to help precarious workers, according to a panel...

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Proposed delay to IR35 fails to gain support

20 May 2020

A proposed delay to the extension of IR35 rules to the private sector has failed to gain support in parliament....

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HMRC shown red card as referee judgment gives pause for thought on IR35

7 May 2020

An appeal judgment with major ramifications for self-employed workers and IR35 has been made in the upper tribunal that has...

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House of Lords: IR35 ‘riddled with problems’

27 Apr 2020

The IR35 rules are ’riddled with problems, unfairnesses, and unintended consequences’, according to a House of Lords committee.

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House of Lords committee reveals IR35 concerns

22 Apr 2020

The House of Lords committee looking at the proposed extension of IR35 regulations to the private sector has written to...

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April 2020 employment law changes: eight tasks for HR

6 Apr 2020

Each April, HR professionals must ensure that their organisation complies with the latest round of amended employment laws and deadlines....

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IR35 reforms postponed until April 2021

18 Mar 2020

Changes to the IR35 off-payroll working rules in the private sector have been delayed by 12 months in response to...

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Budget 2020: Seven things employers may have missed

12 Mar 2020

Given the covid-19 coronavirus has now been declared a pandemic by the World Health Organisation, chancellor Rishi Sunak’s Budget announcement...

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Budget 2020: Coronavirus help ‘not enough’ to avoid hardship

11 Mar 2020

Measures announced in the Budget today will make it easier for workers’ to self-isolate if they suspect they have the...

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