Articles

IR35 Shield

Accurate status determinations are the cornerstone of IR35, so it’s essential to understand and correctly apply the key employment status indicators when assessing your workers.

IR35 Shield

Data obtained through a series of Freedom of Information (FOI) requests reveals a substantial decline in the use of HMRC’s Check Employment Status for Tax (CEST) tool.

IR35 Shield

IR35's impact on medium and large businesses has only grown since the rules changed in April 2021. Here’s what you need to know to stay compliant in 2025.

IR35 Shield

Using the same determination across groups of workers without considering their individual roles, contracts, or working practices is a failure to take reasonable care.

Dave Chaplin

On 30 April 2025, HMRC stated that it made revisions to its CEST digital tool to make it easier to use. So, what changed? The short answer - nothing at all.

IR35 Shield

When HMRC checks IR35 compliance, they always consider the contractual agreements; clear and comprehensive contracts significantly improve a business's ability to defend itself.

IR35 Shield

Under IR35 / off-payroll working, if HMRC cannot recover unpaid taxes from parties in the labour supply chain, the liability may fall on your organisation. Ensuring that your supply chain operates PAYE properly is a critical step in reducing this risk.

IR35 Shield

The government’s recent changes to the “small company” thresholds are designed to free more businesses from reporting burdens. However, they also affect which companies should consider the off-payroll rules - because small businesses in the private sector are exempt.

IR35 Shield

Record-keeping is crucial under the off-payroll working rules (IR35). HMRC expects businesses to demonstrate robust processes, accurate determinations, and compliance with tax regulations.

Dave Chaplin

The key lessons from the Supreme Court case judgment of 16th September 2024, remitting the decision back down to First-tier Tribunal.