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.

IR35: Review into off-payroll working changes launched

7 Jan 2020

The government has launched a review into changes to IR35 off-payroll working rules just three months before their planned introduction...

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Employment experts react to Conservative election win

13 Dec 2019

IR35, pensions, immigration and workers' rights were among the initial areas of concern for specialists reacting to the employment agenda in the wake of the Tory win.

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Top 10 HR questions November 2019: IR35, Christmas parties and PILON

3 Dec 2019

Pending a review announced by chancellor Sajid Javid, reforms to the IR35 rules are due to be extended to the...

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Conservatives would review IR35, claims Sajid Javid

2 Dec 2019

Although not in the manifesto, the chancellor now says the Conservatives would review the IR35 rules ahead of their introduction to the private sector next year.

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HMRC revamps CEST tool ahead of private sector IR35 rules

26 Nov 2019

HM Revenue and Customs has updated its Check Employment Status for Tax (CEST) tool ahead of the introduction of private...

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IR35 will lead to temp talent drain, survey claims

13 Nov 2019

Three-fifths of employers are concerned they will miss out on temporary talent when the IR35 off-payroll rules are extended to...

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HMRC to reform CEST tool ahead of IR35 changes

23 Oct 2019

HM Revenue and Customs has announced it will make changes to its Check Employment Status for Tax tool, which has...

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IR35: Time for the private sector to get its house in order?

16 Oct 2019

Recent decisions by major employers such as Barclays and Lloyds to bring all contractors onto payroll have ruffled feathers in...

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IR35: Barclays and GSK impose blanket off-payroll ban, contractors claim

3 Oct 2019

Major employers including Barclays and GlaxoSmithKline have told contractors they will only employ them as “on-payroll” employees

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Private sector warned of IR35 talent drain

30 Sep 2019

Three in five contractors could seek alternative work with other businesses if they are found to be inside IR35 when...

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HMRC wins IR35 tribunal against three BBC presenters

19 Sep 2019

HMRC has won an IR35 tribunal case at the High Court against three BBC presenters who will now have to...

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glaxosmithkline contractors ir35 letter

HMRC targets GSK contractors with IR35 compliance letters

30 Aug 2019

HM Revenue & Customs has written to around 1,500 contractors working for pharmaceuticals giant GlaxoSmithKline (GSK), advising them to check...

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Off-payroll working: How IR35 rules affect the private sector

16 Jul 2019

Despite problems with IR35 'off-payroll' rules in the public sector, HMRC has confirmed that from April 2020 the private sector will be subject to the new tax regulations. How should businesses prepare?

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IR35 PRIVATE SECTOR

IR35: HMRC publishes private sector tax rules

11 Jul 2019

Organisations have just nine months to prepare for changes to off-payroll working rules, which are being extended to the private...

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IR35: Will the private sector learn the hard way?

24 Jun 2019

Aspects of the IR35 tax legislation have proved unpopular and many are anxious about its roll out for private sector organisations next year.

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