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.

April 2020 employment law changes: eight tasks for HR

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

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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Top 10 HR questions February 2020: Coronavirus and right-to-work checks

3 Mar 2020

How to respond to the risk of the spread of coronavirus is the subject of February’s most popular FAQs.
Employers...

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IR35: Surely blanket bans are not the answer?

3 Mar 2020

Rather than run the risk of being caught out by the extension of off-payroll working rules to the private sector,...

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What does IR35 mean for background screening?

3 Mar 2020

When it comes to the upcoming changes to IR35 legislation, worker status should not be the only thing on employers’ minds.

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IR35 review: changes will go ahead in April

27 Feb 2020

Despite intense lobbying to delay their introduction, the government has confirmed that changes to IR35 rules in the private sector...

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Eamonn Holmes defeated at IR35 tax tribunal

25 Feb 2020

Television presenter Eamonn Holmes could face a tax bill of up to £250,000 after an IR35 tax tribunal ruled he...

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IR35 will force out half of contractor workforce

12 Feb 2020

Half of contractors plan to leave clients in the next eight weeks thanks to changes to the IR35 ‘off-payroll’ rules...

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HMRC announces minor delay to IR35 changes

7 Feb 2020

HM Revenue and Customs has announced a slight delay to the off-payroll working rule changes that come into effect on...

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Lords launches IR35 inquiry as freelancer confidence ‘plummets’

6 Feb 2020

A House of Lords select committee is to scrutinise the extension of IR35 rules to the private sector, just two...

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Recruiters push for IR35 reform delay to avoid ‘damaging’ growth

21 Jan 2020

Recruitment firms are pressing for the government to delay introducing private sector IR35 tax changes until 2021, which they say...

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IR35 PRIVATE SECTOR

IR35 review ‘will not change legislation’

9 Jan 2020

The government will not consider changes to legislation as part of its review into new IR35 tax rules, it has...

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2020 employment law: Eight action points for HR

8 Jan 2020

The new year begins with a new government, the prospect of Brexit and a number of employment law developments already...

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