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.

Gary Lineker faces IR35 tax accusation

HMRC has accused football and TV star Gary Lineker of having a £4.9m tax liability and of being a ‘disguised employee’ under IR35.

Covid-19 vaccination card. Paul Maguire / Shutterstock

Top 10 HR questions April 2021: Vaccination and data protection

4 May 2021

Questions on Covid-19 vaccination dominate this month's list, alongside IR35, right-to-work checks and the relationship between holiday pay and overtime.

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IR35 changes take effect in private sector

6 Apr 2021

Changes to the off-payroll working rules – known as IR35 – take effect in the private sector today.

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April 2021 employment law changes: five things for HR to do

6 Apr 2021

An annual update on the changes to employment law that are happening in April 2021 – IR35, national living wage, statutory pay rates...

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Top 10 HR questions March 2021: IR35, vaccinations and SOSR

1 Apr 2021

Our monthly round-up of what's worrying HR. In March HR's questions focused on IR35 reforms...

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Four in 10 firms unprepared for IR35

18 Mar 2021

A survey finds 38% of mid-sized organisations are not prepared for the changes to off-payroll working rules, which come in on 6 April 2021.

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IR35: An opportunity to rethink how skills are sourced?

16 Mar 2021

Organisations could see the preparation they have had to make for IR35 as a catalyst for rethinking where skills are sourced.

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Budget March 2021: Tax rises not ruled out

1 Mar 2021

Chancellor Rishi Sunak has not ruled out tax rises in this week’s budget (3 March) after saying that he wants...

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Top 10 HR questions February 2021: Vaccination and IR35

1 Mar 2021

Can employers insist their staff have a coronavirus vaccination? What is IR35? Last month's big HR questions answered by XpertHR...

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IR35: What HR needs to know (webinar)

26 Feb 2021

ON-DEMAND | Kate Upcraft examines the reforms to off-payroll working and how organisation should prepare for the changes in April 2021.

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Presenter Kaye Adams wins IR35 tax case

24 Feb 2021

TV and radio presenter Kaye Adams has won a case at the tax tribunal after judges ruled that the BBC...

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Government waives IR35 penalties for one year

16 Feb 2021

New guidance states that, unless there's evidence of deliberate non-compliance, companies will not have to pay penalties for off-payroll errors in the first 12 months.

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IR35: What does public-sector HR need to know about the April 2021 changes?

5 Feb 2021

Public sector HR may think that IR35 reforms only apply to private sector.

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How to get ready for IR35 ahead of April 2021

18 Nov 2020

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

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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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