TAXbite: IR35 – an overview
An introduction to IR35, what it is and why it is important.
IR35 and off-payroll working
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.
Need to know
In this section
Features and articles
More rules for employers
Peter Bickley highlights two important April 2017 tax changes relating to disguised remuneration and off-payroll working
Off payroll working in the public sector
From April 2017, the public sector will have to review the employment status of every limited company that works for it.
Locums - employees, or not?
Recent changes to IR35 in the public sector could have a real impact on GP employment practices, because it may change how they deal with locums.
Top 10 mistakes in dealing with media clients working at the “coal face”
Find out more about the mistakes to avoid when representing professionals working in the media and entertainment sector.
NI and the ITV Services Case
The recent ITV Services case has muddied the waters around National Insurance for actors.
Webinars and recordings
Practical guidance
TAXguide 10/18: IR35 contract reviews
In TAXguide 10/18 Kate Cottrell explains the process required to perform an IR35 contract review, problem areas to watch out for, details of HMRC’s free service and what the implications are when things go wrong. Read a summary here, Tax Faculty members can download the full guide.
TAXguide 16/17: Employment intermediaries
David Heaton provides a comprehensive guide to the major changes to the structure of employment arrangements affecting employment intermediaries that were introduced in 2014 and 2015. Read a summary here, Tax Faculty members can download the full guide.
Abbey Tax FAQs
Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Abbey Tax.
Abbey Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.
Representations
Further support
Useful links
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.
IR35: working through an intermediary
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.
Employment Status Manual
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.
Personal service companies (HL Paper 160)
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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