The Professional Contractors Group (PCG) has today published its updated Guide to IR35.
As the not-for-profit trade association representing freelancers, PCG is a source of expert and practical advice for freelancers, and aims to help its members cope with the implications of IR35 and other tax legislation affecting them.
Announcing the publication, PCG chairman Simon Juden said, "This important revision of our Guide to IR35 reflects several points of clarification that we have achieved through our legal work over the past year.
It also addresses recent changes to Inland Revenue practice - the growing tendency to approach end clients for information about work practices in order to assess a contractor's employment status from an IR35 perspective".
"An important addition to the Guide is an appendix containing sample 'real arrangements' letters, which are an effective way of making available the relevant information about the real working arrangements to all parties without damaging the commercial interests of the freelancer," he said.
"In many cases, the Revenue inspector will refer to these instead of approaching the end client. We've also included an explanatory note to the end client, outlining the purpose of the 'real arrangements' letter and the merits of having one in place to complement the formal contract".
....the most comprehensive and up to date source of information and advice about IR35....
Simon Juden - PCG Chairman
"This publication is the most comprehensive and up-to-date source of information and advice about IR35 for freelance contractors," said Dr Juden, "and I'm pleased that our members will be able to benefit from our case law experience and the knowledge of our expert advisers."
The new Guide to IR35 is available to PCG members as a download from the website.