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Off-payroll repealed – but IR35 still lives after April 2023
As the Government signals intentions for the next Finance Bill, to repeal the Off-payroll working rules, reverting to original IR35, Dave Chaplin explains what led to its downfall, and what businesses, agencies and contractors, should do next.
�ril 2023. The Off-payroll rules were labelled as "IR35 Reform" and introduced in the public sector in 20�
Category:
News
| Mon, 26 Sept 2022
Off-Payroll audit guide: How to identify and address IR35 risk before April 2021
An early evaluation of your contingent workforce is needed to help identify and address common IR35 risk factors in advance of April 2021.
�partners, clients are advised to conduct an early IR35 status evaluation of their contingent workforce.� �le. This means locating the upper and lower-level contracts for each role, as well as gathering information a� �assessment into three sections pertaining to the contract, the working conditions, and the contractor. Each�
Category:
Articles: Off-Payroll (IR35) Reforms
| Wed, 02 Sept 2020
Contractors assessed ‘inside IR35’ could claim rights under AWR, says lawyer
Contractors subject to blanket ‘inside IR35’ assessments have a strong case for rights under the Agency Workers Regulations, says Martyn Valentine.
�Contractors subject to blanket ‘inside IR35’ assessments by clients in response to the Off-Pa� �individual is not an agency worker if there is a contract, by virtue of which the individual is available t�
Category:
Articles: Off-Payroll (IR35) Reforms
| Wed, 01 Apr 2020
Off-Payroll: HMRC’s guidance versus the facts
ContractorCalculator examines HMRC recent Off-Payroll guidance, exposing its confusing, contentious and often contradictory advice.
�. HMRC client guidance lacks fundamental grasp of IR35 From the offset, the taxman’s Off-Payroll guidanc� �ved. Often contrary to the practical realities of contracting, and occasionally at odds with the Off-Payroll le� �lk. Instead, clients are more likely to advertise contracts as ‘inside IR35’ or ‘PAYE only’, diminishing thei� �to arrangements where the worker is engaged in a contract of service . This may seem pernickety, but the ul�
Category:
News
| Thu, 10 Oct 2019
Off-Payroll Tax to go ahead in April 2020 despite review, announces Treasury
Government has launched a review of the Off-Payroll legislation yet still intends to extend the rules to the private sector in April 2020.
�ter the Chancellor initially promised a review of IR35 in November 2019, during the build-up to the Gene� �ifesto and was met with scepticism by much of the contracting sector due to its timing. As a result, the decisi� �t preparing immediately. “Pushing ahead with this contract jobs-killing measure is insane. As we leave the E�
Category:
News
| Tue, 07 Jan 2020
PCG approved contract scheme for agencies announced
The Professional Contractors Group (PCG) has developed an Approved Contract scheme for recruitment agencies.
�itable for freelance businesses operating outside IR35. In order to gain PCG approval, a standard agency� �tandard, commercially sound, business-to-business contracts suitable for freelance businesses operating outsi� �Contractors Group (PCG) has developed an Approved Contract scheme for recruitment agencies that specialise i�
Category:
News
| Mon, 17 Jan 2005
Want to go contracting and earn more money? Follow these 6 easy steps to get started
Guarantee yourself more flexibility, more varied work and better rates of pay. Find out how to do it in six simple steps, here.
�available opportunities. Step 3 – Considering the IR35 status of the contract Having a contract within I� �The contracting sector is evolving as more professionals realise� �es come and go pretty fast. The large majority of contracts will require you to interview immediately or with� �chosen field of expertise, so securing your first contract shouldn’t take too long. Similarly, the nature of�
Category:
Articles: First timers
| Tue, 15 Nov 2016
Lib dems tackle IR35 in tax review
Lib Dems invite contractors to tell party how IR35 could be fixed.
�tober to influence Liberal Democrat policy on the IR35 tax regulation , as the party launches a review o�
Category:
News
| Mon, 03 Oct 2005
Election results 2005: financial issues affecting contractors
Issues concerning contractors in the wake of Labours election win.
�light the financial issues affecting contractors. IR35 and Section 660A The Conservatives has previously�
Category:
News
| Fri, 06 May 2005
New year, new contract
Looks at the year ahead in the contracting market.
�that around 80% of contractors are caught by the IR35. There are many options open to the contractor. S� �s traditionally been a time to start new jobs and contracting is no exception. At the start of every year many� �failed the 'IR35 test'. The Inland Revenue tests contracts to determine which category of contractor the IT� �f every year many contractors are beginning a new contract and may be looking for a way to work and maximise�
Category:
News
| Tue, 07 Jan 2003
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