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IR35 – Seeking out employment relationships

With the new IR35 regime coming into force for medium and large companies in the private sector from April 2020, it is helpful for us to look at how the regime has been implemented and adjudicated on in the public sector, where it has been in force since 2017. The case of Paya Limited and others v HMRC [2019] UKFTT 0583 (TC) shows us that the application of the relevant tests to real-life scenarios can be extremely difficult. So much so, even the panel of the First Tier Tax Tribunal (FTT) could not come to a unanimous decision.

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IR35 – Seeking out employment relationships

Draft IR35 legislation published along with HMRC’s response to the consultation earlier this year

HMRC has published draft IR35 regulations (to come into effect on 6 April 2020) and a summary of the responses received during the consultation process. With the draft legislation and consultation response paper, HMRC has provided additional information on how the extension will operate.
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Draft IR35 legislation published along with HMRC’s response to the consultation earlier this year

HMRC issues guidance on preparing for changes to off-payroll working in the private sector (IR35)

As we flagged on this blog back in March (post here), a consultation is currently open on implementation of the extension of the IR35 rules on deducting tax and National Insurance contributions at source to medium and large private sector organisations which engage individual contracts via intermediaries.

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HMRC issues guidance on preparing for changes to off-payroll working in the private sector (IR35)

What is the IR35 regime and why does it matter?

The IR35 regime was introduced by HMRC to avoid individual contractors escaping paying tax as an employee by operating through a personal service company.
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What is the IR35 regime and why does it matter?

The Good Work Plan – follow-up developments

Following our article earlier this week about the "Good Work Plan", the government has now introduced the first three statutory instruments implementing some of the changes outlined in the Plan:
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The Good Work Plan – follow-up developments

What does the reform of IR35 mean for your business?

In his 2018 budget speech, the chancellor announced the widely expected changes to the rules on off-payroll working (known as IR35) in the private sector. The move follows reform to the off-payroll working rules in the public sector in April 2017.

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What does the reform of IR35 mean for your business?