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IR35 history & overview
A timeline and oveview of the legislation since it was introduced in April 2000.
…Doing IR35 research? We list every major event in the histor… …lders 94% of public sector contractor off-payroll contracts are ‘legitimate’ Feb 2012 Oct 2012 Nov 2012 Dec 2… …ments not enough to secure NHS consultant outside contract Oct 2017 Eight ‘outside IR35’ assessments not eno…
Category: Articles: IR35 | Wed, 27 Dec 2006

HMRC IR35 information and advice - a guide for contractors
Contractors can access information, guidance & advice online and by phone from HMRC, but it comes with a health warning as there are grey areas.
…wealth of information, guidance and advice about IR35 on HMRC’s website, and there is also an IR35 help… …the types of workers affected, including the core contracting disciplines of IT, engineering, construction and… …s website, and there is also an IR35 helpline and Contract Review Service. The online resources include the…
Category: Articles: IR35 | Thu, 11 Sept 2014

Contractor tax: limited company and personal taxes explained
Depending on how you structure your finances and your status will depend on the type and level of taxes you need to pay.
…ersonally. This will in turn be determined by the IR35 status of your contract, such that if you are cau… …is registered for VAT (which the vast majority of contracting companies are), then you will need to charge VAT… …through PAYE (on the low salary). On IR35 exempt contracts, you will receive dividends. The dividends are ta… …If you decide to contract via your own limited company the amount of tax yo…
Category: Articles: Tax Issues | Fri, 09 Feb 2018

What triggers an HMRC IR35 investigation?
Contractors will find that a range of factors could trigger an investigation, and the days of a random inspection are long gone.
…This guide refers solely to the original IR35, the Intermediatries Legislation, enacted in Apri…
Category: Articles: Tax Issues | Fri, 29 Oct 2021

Limited company contractors with contracts inside and outside IR35
Having contracts both inside and outside need not be complicated for you to deal with.
…ation of contracts both inside and outside of the IR35 tax legislation . This need not be an issue, as l… …An occupational hazard of contracting is that some contractors find themselves working… …ctors find themselves working on a combination of contracts both inside and outside of the IR35 tax legislati… …lations. “Contractors who have earned income on a contract that was within IR35 must calculate the deemed pa…
Category: Articles: Limited Companies | Wed, 02 Dec 2009

What is a managed service company?
Find out what a Managed Service Company is, and why you should not use them.
…entirely by salary. Managed Service Companies and IR35 However, for a contractor to have used a composit…
Category: Articles: Managed Service Companies | Wed, 20 Dec 2006

An introduction to IR35 for expat and overseas contractors new to UK contracting
This tax law is probably the biggest regulatory issue facing expats in the UK. Here’s the essential info’ you must have.
…IR35 , also known as the ‘Intermediaries legislation’,… …effect in 1999 and is generally recognised by the contracting sector and its industry body, the Professional Co… …find that IR35 applies to one or more of their UK contracts, they could end up being taxed as if they were em… …employee’ in every other way but name, then their contract is caught by IR35 , they are working within IR35…
Category: Articles: Expat | Mon, 09 Nov 2009

What a client needs to know about IR35
It is a tax law that does not affect clients directly, but can affect contractors they hire, so an understanding is vital to recruiting contractors.
…Having an understanding of IR35 tax law will help you recruit the best contractor… …rmines how to do the work on the project they are contracted to complete and are not told to do so by the clie… …tractors will almost certainly ask for changes to contracts, specific working practices and for various docum… …tive of their need to have some elements of their contract amended, or help them provide evidence, should it…
Category: Articles: Hiring Contractors | Wed, 28 Oct 2009

Exposed: the ‘win-win’ that can cost clients less and earn contractors more
The cost to clients of hiring contractors or taking on employees can vary wildly, and can lead to gains for contractors and clients alike.
…to clients can very hugely according to trading, IR35 and employment status. Clients and employers can… …mployers Contractors and employees often evaluate contract and employment options in terms of the net pay th…
Category: Articles: Hiring Contractors | Tue, 10 Sept 2013

Should you ask HMRC for an IR35 contract review?
Discuss whether it is sensible to approach HMRC for a contract review.
…HMRC offer an IR35 contract review service for contractors, so they… …rt. Assuming that you've got everything in order (contracts/working practices etc) then you could decide to a… …HMRC offer an IR35 contract review service for contractors, so they can finan…
Category: Articles: IR35 | Sun, 23 Apr 2000