The risk of using CEST and demonstrating ‘Reasonable Care’

When the IR35 Legislation is extended into the Private Sector in April 2021, End-Hirers will be required to demonstrate ‘Reasonable Care’ in determining the status of their off-payroll workers. In the run-up to the 2020 implementation date, many organisations default position was to use HMRC’s CEST Tool, however, it should be thoroughly considered if this […]
Adapting your hiring strategy for IR35

In partnership with In-house Recruitment, Brookson’s Paul Lloyd recently sat down with IHR’s Natasha Preocanin to discuss the importance of employers fully understanding the impacts IR35 will have on the supply chain and the everyday management of their talent strategy after it comes into effect in April next year. IR35 should be well underway for any […]
IR35: Preparing for Change

In partnership with In-house Recruitment, Brookson’s Matthew Fryer recently sat down with IHR’s Natasha Preocanin to discuss everything IR35. With these changes coming into effect for private sector companies from 6 April 2021 now is the time to begin preparing for IR35. With the clock ticking, there are a number of key points end-hirers need […]
How to get IR35 right and use it as an attraction & retention tool

As the clock ticks down to the implementation of the changes to the off-payroll regulations (better known as IR35) in April 2021, we have been conducting regular surveys with the flexible supply chain to better understand how clients, recruitment agencies and contractors are preparing and how they are likely to react to the changes so […]
VAT reverse charge for building & construction services

The VAT reverse charge shifts the liability for accounting VAT away from the supplier to the customer. The reverse charge is already in place for certain services and goods, such as mobile phones and computer chips. From 1st March 2021, this will apply to VAT registered businesses providing certain construction services.
Is a ‘Statement of Work’ the answer to IR35 in the Private Sector?

With the introduction of the IR35 public sector changes in 2017 and the upcoming roll out in the private sector in April 2021, much attention has been drawn to the alternative models in which agencies and end-hirers can utilise. One of the most talked about models is Professional Services or the Statement of Work (“SoW”) […]
Does working from home affect a contractor’s IR35 position?

As the response to the COVID-19 outbreak continues into Autumn, and with the implementation of the Off-Payroll Working Legislation (IR35) looming on the horizon, Brookson Legal looks at whether working from home can strengthen a contractor’s IR35 status. Working from home is an accepted reality for a lot of people in 2020. As end clients […]
IR35 – Retain and attract key talent by being prepared

At Brookson Legal, we are really pleased to see a growing number of End-Hirers refocusing their efforts on IR35 and getting ahead of the game, in advance of the IR35 implementation in the Private Sector in April 2021. Over the last couple of weeks, we have started the review process with a number of clients […]
What is ‘Reasonable Care’?

Now that IR35 in the Private Sector has been confirmed, End-Hirers must switch their focus to ensuring compliance with the new rules and getting comfortable with the requirement to demonstrate Reasonable Care. Whilst End-Hirers have an obligation to exercise reasonable care when assessing the IR35 status of their off-payroll workforce this requirement does not start […]
The problem with algorithms: Why you shouldn’t leave IR35 to a computer

We’ve recently seen what can happen when A-level results are left up to algorithms. So why would you leave your IR35 compliance to the same fate? The recent A-level debacle has been all over the news recently, but if you’ve not been following, the summary is that the Office of Qualifications and Examinations Regulation (Ofqual) […]