Articles

IR35 Stress Testing: Selecting a provider

HMRC have started investigating companies, and opening compliance checks to establish whether there are any taxes due to misclassification of workers' status. This article highlights key questions to ask so that you can appoint a Stress Test provider with confidence.

Off-payroll (IR35) Basics – The supply chain and risks

Differences between the new and old rules and key terms explained: chain, worker, fee-payer, intermediary and Status Determination Statement (SDS).

Off-payroll Working: the voice of reason(able care)

Provided you do sufficient research on IR35 and take a considered view of your processes, you should easily meet the requirement for reasonable care.

The case law on Substitution

Substitution is not the silver bullet some might think, and the current case law is based on the Pimlico Plumbers Court of Appeal ruling.

What is reasonable care in the context of IR35 & Off-Payroll?

Adopting a compliance-led approach is the only way to meet the reasonable care requirement and offer the best protection in the event of an HMRC enquiry.

How clients and agencies can manage tax risk under Off-Payroll

The agency and hiring firm are now HMRC’s primary and secondary targets and exposed to the risk for backdated tax.

IR35 versus Off-Payroll legislation: Key differences

It’s important to understand that Off-Payroll in the private sector from April 2021 is new legislation, and there are fundamental differences compared to the original Intermediaries Legislation (“IR35”).