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IR35 - guidance

Practical guidance from ICAEW's Tax Faculty on IR35 and the taxation of intermediaries in the UK tax regime.

TAXguide 10/18: IR35 contract reviews

Kate Cottrell (Edited by Sarah Ghaffari) 21-05-2018

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

08-09-2017

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.