Key Findings: What businesses are doing wrong when it comes to IR35
In recent months, we have been working with a range of clients in different sectors to complete mock investigations. This service gives businesses a better understanding of how HMRC would undergo an investigation and where their business would stand in a real-life scenario. With HMRC now starting to investigate private sector businesses, we wanted to […]
Do private sector businesses understand IR35?
With IR35 now well over 6 months old, you would assume that businesses have implemented the correct processes and procedures, allowing them to remain compliant in the eyes of HMRC. With the IR35 ‘soft launch’ coming to an end in April 2022 and HMRC preparing to enforce these changes, we wanted to learn how clued-up […]
Three reasons why an automated tool doesn’t guarantee IR35 compliance
Nearly six months on from the introduction of IR35 into the private sector, many businesses are still early in their IR35 journey and yet to embed their practices and processes into business as usual. But with many high-profile government bodies hit with IR35 tax bills this year, now is the time to question if your […]
Why re-reviews are needed to maintain your reasonable care obligation
Whilst many organisations are just coming to terms with the impact of IR35 in the Private Sector, following the delayed implementation date of 6th April 2021, it should be recognised that the IR35 obligations haven’t ended and all public sector authorities and medium to large private sector organisations have an ongoing obligation to demonstrate reasonable […]
Northern Light Solutions Limited v HMRC (2021)
The Northern Light case – confined to history, despite being reported in June 2021! The recent IR35 appeal case of Northern Light Solutions Limited v HMRC (2021), heard in the Upper Tax Tribunal, once again highlights the difficulties with understanding and applying these tax rules effectively. Employment tax status is a complex area, based on […]
Does IR35 apply to sole traders?
In a word, no…however… Background to IR35IR35 was introduced in 2000 with the aim of attempting to identify what HMRC defined as ‘disguised employees’ i.e. those that work through an intermediary (most commonly their own limited company or partnership), providing services to a client however the relationship that exists is more comparable to that of an employer/employee as opposed to that of a […]
Brookson Legal VS HMRC’s CEST Tool
With the private sector legislation now in effect, we look at the IR35 audits completed by Brookson Legal and the CEST tool and compare the results.
Key talking points: Preparing for the IR35 legislation change
With the upcoming changes to IR35 on the horizon, we have been inundated with questions on how this will affect each area of the supply chain and what actions need to be taken. To give further clarity and answer some of the recurring questions, we have pulled together key talking points and provided the answers. […]
My contractors have their SDS, what’s next?
Ensuring all of the contractors you’re working with have their Status Determination Statements (SDSs) prior to the new IR35 rules coming in on April 6th will ensure projects continue to run smoothly. But IR35 is not a one-time thing that you can tick off your list and forget about. It’s a whole new set of […]
Long term impacts of getting IR35 wrong
New IR35 legislation changes will come into effect on April 6th 2021, putting the responsibility for assessing off-payroll workers on the end hirer. Being confident that you understand the changes and are prepared for them is vital, as the consequences of getting it wrong can be stressful and far reaching. Here are some of the […]