ContractorCalculator has published a series of whitepapers on both IR35 and the Agency Workers Regulations. On IR35, we published a review of the first 15 years of the controversial legilsation, followed by insights and analysis surrounding the review by the Office of Tax Simplification (OTS). In 2011 the Government introduced the Agency Workers Regulations, which also shook the contracting world, particularly for those contractors using umbrella companies.
IR35 after 15 years: Insights, analyses and strategies for contractors [Nov 2014]
- IR35 in force for 15 years and still threatens contractors
- Being caught inside the tax rules could cost up to 25% of net pay
- Understand what the key events of the last five years mean to you
- Find out how you can use pensions to manage IR35 risk
- Learn the ultimate IR35 strategies to stay below HMRC’s radar
IR35: Better administration or enforcement? [Sep 2011]
- IR35 will remain in force for the foreseeable future
- Contractors have been promised better administration
- HMRC is driving reform via the IR35 Forum
- Any reforms must be tax revenue neutral
- The number of contractors is increasing
- Better administration means better enforcement
IR35 Solutions: Review of the current legislation and future options [Jan 2011]
- The UK tax system fails 21st Century work patterns
- IR35 is unfair and unworkable in its current form
- Further ‘sticking plasters’ are not the solution
- IR35 is likely to remain in place for the medium term
- Flexible workers require certainty in their tax affairs
- The only way to ‘fix’ IR35 is to make it irrelevant
IR35 Special: 10 years that shook the UK contracting world [Nov 2009]
- A look back at the lessons from the first ten years of the ‘contractors tax’
- Real-life experiences of IR35 victims
- Tips and best practice on negotiating the complex IR35 landscape
- Insights from the leading UK experts on IR35 today
- A look forward to what the future holds for IR35 at this time of political and economic change in the UK.
Agency Workers Regulations [Sep 2011]
- AWR comes into force on 1 October 2011
- Contractors will be affected, but in different ways
- Umbrella contractors are automatically in-scope
- Limited company contractors may be exempt
- AWR presents an opportunity for contractors