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.


HMRC denies its new employment status tool is unreliable

7 Mar 2017

HM Revenue and Customs (HMRC) has vigorously denied claims that its new Employment Status Service tool is unreliable and inaccurate....

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Public sector could lose talent thanks to new IR35 rules

28 Feb 2017

Tax changes due to be introduced in April could mean thousands of public-sector contractors leave their work in favour of...

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Changes to IR35 disguised employment rules put HR in the firing line

4 Aug 2016

The Government plans to get tough on contractors who fail to pay their taxes under IR35 disguised employment rules. Employment...

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How employers are coping with Agency Workers Regulations

5 Apr 2012

Regulations affecting agency worker rights were introduced in October 2011. Anne Pritam finds out how employers are coping with the...

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Victory for IT firm as court denies rights to IR35 victim

1 Nov 2001

IT giant Hewlett-Packard has won an important victory for employers
concerned about contractors’ employment status following IR35.
The Employment Appeal...

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IR35 upheld but Revenue guidelines under attack

9 May 2001

When is a personal services company a contractor and when an employee? It
seems to depend on each project

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IR35 legislation does not breach human rights

1 May 2001

Controversial IR35 legislation looks set to remain in place, according to a
recent High Court decision.
Dismissing an application for...

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Benefits minefield over IR35

1 Oct 2000

Contractors hit by changes to the tax rules under IR35 could be entitled to
employee benefits and protection, a legal...

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