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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.
7 Jan 2020
The government has launched a review into changes to IR35 off-payroll working rules just three months before their planned introduction...
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.
3 Dec 2019
Pending a review announced by chancellor Sajid Javid, reforms to the IR35 rules are due to be extended to the...
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.
26 Nov 2019
HM Revenue and Customs has updated its Check Employment Status for Tax (CEST) tool ahead of the introduction of private...
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...
23 Oct 2019
HM Revenue and Customs has announced it will make changes to its Check Employment Status for Tax tool, which has...
16 Oct 2019
Recent decisions by major employers such as Barclays and Lloyds to bring all contractors onto payroll have ruffled feathers in...
3 Oct 2019
Major employers including Barclays and GlaxoSmithKline have told contractors they will only employ them as “on-payroll” employees
30 Sep 2019
Three in five contractors could seek alternative work with other businesses if they are found to be inside IR35 when...
19 Sep 2019
HMRC has won an IR35 tribunal case at the High Court against three BBC presenters who will now have to...
30 Aug 2019
HM Revenue & Customs has written to around 1,500 contractors working for pharmaceuticals giant GlaxoSmithKline (GSK), advising them to check...
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?
11 Jul 2019
Organisations have just nine months to prepare for changes to off-payroll working rules, which are being extended to the private...
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.