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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.
…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 repeal praised by Australian self-employed advocate, Ken Phillips
The signalled repeal of Off-Payroll tax rules by the new Chancellor is an exercise in common sense, says Ken Philips, of Self-employed Australia
…stralian Independent Contractors Act (2006), sham contract prevention laws and Unfair Contract laws for self…
Category: Articles: Off-Payroll (IR35) Reforms | Wed, 28 Sept 2022

CEST-gate and DWP’s £87m – to win, don't play the game
IR35 Shield CEO Dave Chaplin analyses the latest episode of CEST-gate and explains why the only winning move is not to use CEST at all.
…ces created by newbies to the market based around contracts and processes that mean you can answer CEST in a… …ary substitution rights who all think that simple contract caluse and demonstrating that you might know some…
Category: Articles: Off-Payroll (IR35) Reforms | Tue, 31 Aug 2021

Off-payroll (IR35) – How to effectively hire using contracted-out services
All parties in the supply-chain should be careful to ensure that the consultancy really is a fully contracted outside service, otherwise they may find themselves subject to considerable future tax bills.
…to ensure that the consultancy really is a fully contracted outside service, otherwise they may find themselv… …nquiry process will involve an examination of the contracts, but, as Valentine explains “HM Revenue & Cus… …as an IR35 inquiry and override a legally binding contract. Demonstrating that a contract is a sham is evide…
Category: Articles: Off-Payroll (IR35) Reforms | Mon, 27 Sept 2021

Contractors encouraged to weigh up risk and reward of ‘outside IR35’ indemnities
Indemnities could help contractors secure ‘outside IR35’ contracts, providing they take care to ensure Off-Payroll compliance and mitigate their risk.
…are increasingly inserting indemnity clauses into contracts as a means of engaging contractors on an ‘outside… …t, contractors are warned that any ‘outside IR35’ contract containing an indemnity clause should be approach…
Category: Articles: Off-Payroll (IR35) Reforms | Tue, 04 Jan 2022

What is IR35? Does it apply to your contract?
It is tax avoidance legislation designed to ensure workers using an intermediary but who are ‘disguised employees’ pay the correct amount of tax.
…to hire all contractors on fixed term employment contracts - which basically means hiring them as if the IR3… …ugh an intermediary, rather than on an employment contract, so they become deemed, or "disguised", employees…
Category: Articles: Off-Payroll (IR35) Reforms | Mon, 28 Feb 2022

HMRC Notes are not Tablets of Stone, unless left unchallenged
The recently dismissed IR35 appeal in the Upper-Tier Tax Tribunal highlights the crucial importance of the fact-finding at FTT.
…f obligation (“MoO”) also sailed through on basic contract MoO which was all HMRC asserted. But what about t…
Category: Articles: Off-Payroll (IR35) Reforms | Mon, 21 Jun 2021

Contractor guide to the UK public sector off-payroll rules
From September 2012 contractors with public sector contracts may have to demonstrate to their clients that the off-payroll rules don’t apply to them.
…Contractors earning over £219 per day and/or on contracts lasting six months or more must work through a Ca… …s that the off-payroll rules don’t apply to their contract. If the off-payroll rules are found to apply, the…
Category: Articles: Off-Payroll (IR35) Reforms | Mon, 10 Sept 2012

How HR advisors can help clients with Off-Payroll IR35 rules – 7 simple steps
HR advisors will be vital in ensuring their clients navigate successfully the risks posed by the Off-Payroll IR35 rules. Find out how to do so, here.
…: brief clients on the ‘notional contract’ Though contracts certainly need to be addressed, they are often de… …e far more costly than they think. Step 2: review contract templates for IR35 risk All parties benefit when…
Category: Articles: Off-Payroll (IR35) Reforms | Tue, 06 Mar 2018

IR35Shield.co.uk vs HMRC CEST tool: How our tool can help everyone beat IR35
Keeping contractors outside IR35 is key to keeping their skills in the public sector. Find out how you can do exactly that with our IR35 shield tool.
…ns depending whether or not IR35 applies to their contract. If IR35 applies (inside IR35) then the contracto…
Category: Articles: Public Sector IR35 Reforms | Mon, 08 Jan 2018