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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.
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.
24 Feb 2021
TV and radio presenter Kaye Adams has won a case at the tax tribunal after judges ruled that the BBC...
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.
5 Feb 2021
Public sector HR may think that IR35 reforms only apply to private sector.
18 Nov 2020
Changes to off-payroll regulations were postponed in April as employers dealt with the early challenges of the pandemic. Organisations need...
11 Nov 2020
2020 was the year that HR was required to react to the unexpected, but it’s now time to plan for...
4 Nov 2020
Prior to the government’s Halloween announcement that the furlough scheme would be extended, employers were preparing for its replacement, the...
9 Oct 2020
Lawyers are pursuing group legal action against umbrella companies that have unlawfully deducted national insurance and other contributions from contractors’...
16 Jul 2020
There should be no further delay in addressing the long-standing ‘unfairness’ of contractors paying less tax than employees in situations...
2 Jul 2020
The changes to off-payroll working rules in the private sector, known as IR35, will go ahead in April 2021 after...
15 Jun 2020
Drawing narrow comparisons between ‘good’ and ‘bad’ types of work does nothing to help precarious workers, according to a panel...
20 May 2020
A proposed delay to the extension of IR35 rules to the private sector has failed to gain support in parliament....
7 May 2020
An appeal judgment with major ramifications for self-employed workers and IR35 has been made in the upper tribunal that has...
27 Apr 2020
The IR35 rules are ’riddled with problems, unfairnesses, and unintended consequences’, according to a House of Lords committee.
22 Apr 2020
The House of Lords committee looking at the proposed extension of IR35 regulations to the private sector has written to...