IR35, also referred to as “off-payroll working”, is the name given to the anti-avoidance legislation that ensures individuals providing services through an intermediary company are taxed correctly. Here you will find practical guidance, webinars and other resources related to IR35 and the taxation of intermediaries.
ICAEW has developed guidance for practice firms on what to include in engagement letters. This page provides a series of sample wordings to help you draft your own engagement letters.
A series of questions posed by the ICAEW Tax Faculty exploring the impact of changes to the off-payroll working regime where one of the parties is based outside the UK. Answers have been taken from HMRC's guidance.
A series of questions posed by the ICAEW Tax Faculty exploring the impact of changes to the off-payroll working regime and what they mean practically for payroll processes. Answers have been taken from HMRC's guidance.
In light of upcoming changes to the off-payroll working regime, this guidance from the Tax Faculty outlines how to determine whether a private sector client using contractors through an intermediary is ‘small’.
Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019
This TAXguide explains our current understanding of the new off-payroll working rules beginning on 06 April 2020 and their implementation.
5 June: The government should hold off enacting measures to introduce the new off-payroll working regime and use the time thoroughly to review its implementation, according to ICAEW’s Tax Faculty.
The delayed start date for off-payroll working is welcome as the new off-payroll working rules are obviously confusing many people. David Heaton tries to clarify some of the puzzling points.
28 April: As COVID-19 dramatically changes the way in which we work, the House of Lords is recommending that the government rethinks IR35’s expansion and looks for a better way to tax work. Anita Monteith outlines the recommendations.
3 April: The Cabinet Office has confirmed that the coronavirus job retention scheme will also apply to off-payroll contractors working for public sector organisations.
Lindsey Wicks looks at the measures set to apply from April 2020, and raises concerns that some still lack clear guidance from HMRC.
19 March 2020: the government has published Finance Bill 2020 with few changes in light of the COVID-19 crisis, with support expected to come through other channels.
18 March 2020: changes to the off-payroll working regime will not take effect until April 2021 due to the coronavirus pandemic, HMRC confirms.
17 March 2020: ICAEW’s Tax Faculty summarises HMRC’s latest Employer Bulletins, which included commentary on the Budget announcements and information on the changes to off-payroll working.
Join this webinar to discover the implications for contractors who work through personal service companies and get help determining your IR35 status. In addition, discover what the implications are for employers and if there any alternatives through this insightful webinar.
This webinar from the Tax Faculty provides a round up of all the measures that are under review and subject to consultation, and how the faculty will be responding.
Steve Wade provides guidance on the implementation of the new off-payroll working rules due to come into effect in April 2021.
An overview of the new off-payroll working rules in the private sector from 5 April 2020
The first in our TAXbite series on off-payroll working, this episode gives a general overview of the rules.
From April 2020 the operation of IR35, or off-payroll working as it is also known, will change in the private sector. In this webinar we unpick the draft legislation, provide practical tips on preparation for change and highlight the pitfalls to watch out for.
In this webinar Kate Upcraft and Peter Bickley cover the latest developments in the employment tax arena, including; preparation for the roll out of the IR35 off-payroll reforms to the private sector, tax regimes and optional remuneration arrangements.
Exploration of a number of recent key IR35 cases.
Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.
Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.
A response dated 17 July 2020 to a consultation published by the BEIS on 3 June 2020.
Briefing for MPS on Finance Bill issued on 5th June
Written evidence submitted in February 2020 to House of Lords Finance Bill Sub-committee inquiry.
A response dated 19 February 2020 to a consultation published by HMRC on 22 January 2020.
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Guides on employment status and the taxation of intermediaries, including guidance on off-payroll working rules for public authorities, intermediaries in the public sector, intermediaries in the private sector, and employment intermediaries.
HMRC internal manual providing guidance on how to determine employment status, agency and temporary workers, managed service companies, intermediaries legislation, off-payroll working, and other topics.
House of Lords report discussing the use of personal service companies, relevant legislation and recent trends, the continuing viability of the IR35 legislation, HMRC's administration and the effect of recent reforms, implications for the lower-paid, and impact on the public sector. ICAEW gave evidence to the Select Committee.
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