MOO’ve over CEST Brookson are Here to Help
It is fair to say that the changes to the IR35 rules in the Public sector in 2017 shook the contracting world. In an attempt to limit the aftershock that followed, HMRC offered a solution: a tool designed to help hirers reach an accurate outcome as to whether IR35 applies to an engagement or not. […]
Brookson Legal offers IR35 solution to Private Sector company hiring contractors
Brookson Legal Services were approached by a large Private Sector engineering business to help it to understand the application of the 2017 Public Sector IR35 legislation, in comparison to the current (unchanged) Private Sector legislation changes, and help it to prepare for changes to the law planned for 2021. Our IR35 Review Brookson Legal Services […]
IR35 Changes for Recruiters
The IR35 legislation which is one of HMRC’s least understood regulations is changing once again. Since 2000, IR35 has determined how directors who work through their own limited companies are engaged with a business for tax purposes. Independent contractors working through a business, who are treated as truly independent workers may be entitled to receive […]
Brookson Legal supports client through IR35 investigation
IR35 legislation can be incredibly complex. That’s why here at Brookson Legal Services we feel that nobody should have to tackle HMRC on their own when faced with an enquiry into their company’s affairs. Coupled with the experience and knowledge of the Brookson tax advisors, we can offer advice and support to Limited Company Contractors […]
IR35 – Are the IR35 rules changing?
What is IR35? The IR35 legislation was created with the intention to prevent individuals, wrongly claiming to be self-employed, from opening their own Limited Companies in order to avoid tax. The IR35 rules allow HMRC to ensure that individuals are receiving the appropriate tax treatment. Currently, HMRC predict that there is over a billion pounds […]
Why you should have separate contracts for each project to support IR35
In the world of contracting it is vital for the contract to accurately reflect the working practices of the assignment. Here we look at the value of establishing separate contracts for each project or assignment. In the event of an HMRC enquiry into any your off-payroll workers’ IR35 status, their first step will be to […]
IR35 and previous employment – Key factors to take into consideration
Individuals who have previously worked for their client as a permanent employee risk being captured by IR35, meaning their income will be subject to the PAYE tax and NI contributions. Having worked for your client previously doesn’t automatically mean that you will fall within scope of IR35 and be viewed as a disguised employee in […]
How reliable is the HMRC CEST Tool and what are the alternatives?
As we approach the introduction of IR35 in the Private Sector in April 2021, the question ‘How reliable is HMRC’s CEST Tool?’ is what everyone is asking. As agencies and end hirers will soon be responsible for unpaid taxes when an incorrect determination of an off payroll workers tax status is reached, it is important […]
Are you ready for April 2020: The impact IR35 will have on Recruitment Agencies
In 2018’s Autumn Budget the Government announced changes to IR35 in the Private Sector. The change mainly implicates the shift in the responsibility in determining IR35 status from the individual contractor to the agency or end-hirer. The changes will be introduced from April 2020. Historically, independent contractors have been responsible for evaluating their own IR35 […]
How does previous employment impact your IR35 status?
In seeking to benefit from preferential tax rates, individuals began providing services through their own limited companies and, rather than receiving a salary subject to PAYE tax and National Insurance deductions, funds would be drawn from the limited company in the form of dividends. To combat the issue of individuals receiving tax relief that they […]