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IR35 - articles

Features and articles from ICAEW on IR35 and the taxation of intermediaries in the UK tax regime.

Changes to off-payroll working: financial reporting implications

Marianne Mau Practicewire 03-09-2018

Many individuals undertake work through an intermediary structure such as their own personal service company (PSC). This can be done for a variety of reasons such as limited liability, because the engager insists, or because it can mitigate tax.

Taxing the gig economy – what’s the answer?

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Jane Moore Taxline 08-08-2018

Jane Moore reports on the June 2018 meeting of Tax Club, which featured experts Jolyon Maugham QC and EY’s Steve Wade. They discussed the tax and employment law angles of the gig economy, including the tax position, the use of intermediaries, and alternatives and solutions.

Does IR35 apply?


Deciding if IR35 applies to a particular engagement is probably the most important decision your clients have to make.

Celebrating IR35’s 18th birthday

Taxline 09-05-2018

We’ve come a long way since the personal service company rules were introduced. Sarah Ghaffari considers recent developments, touching on public sector reform, the private sector – as well as a practical example – and where things might go next.

Contractors or employees

Penelope Rance Business and Management 18-07-2017

New legislation has tightened definitions of employment and tax status for self-employed workers.

More rules for employers

Peter Bickley Taxline 15-06-2017

Peter Bickley highlights two important April 2017 tax changes relating to disguised remuneration and off-payroll working

Locums - employees, or not?

Claire Hebdige Healthcare Community Newsletter 25-04-2017

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.

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