IR35 – A Recruiter’s Problem?

While the responsibility for determining a contractor’s IR35 status will sit with the end hirer when new regulations come in on April 6th, the rules will affect all parts of the supply chain. Recruiters will not be exempt from this and will perform a crucial role in ensuring contracts are compliant, and both contractors and […]
Don’t leave IR35 to the last minute

IR35 is fast approaching and if you’re a hirer of a medium or large private sector organisation, it will affect you. It’s important that you have made all of the necessary preparations before the new legislation comes into effect on April 6th 2021 to prevent any hold ups on projects and to mitigate tax risk. […]
What effect does IR35 have on recruiters?

In order to understand the impact IR35 has on recruiters, the key thing to recognise is that the recruitment agency is often referred to as the ‘fee payer’ under the new rules. This means they are the entity closest to the contractor in the supply chain, taking responsibility for payment and ultimately, any unpaid National […]
Part 3 – An unqualified 3rd party completing your assessments

IR35 is a piece of legislation relating to employment status for tax purposes, if the person completing the assessment is suitably qualified (i.e. legally qualified) then the reviews are likely to pass reasonable care as HMRC state that seeking the advice of a qualified professional is sufficient. The question you need to ask is are […]
Part 2 – Contractual and working practice reviews

IR35 is a piece of legislation relating to employment status for tax purposes, if the person completing the assessment is suitably qualified (i.e. legally qualified) then the reviews are likely to pass reasonable care as HMRC state that seeking the advice of a qualified professional is sufficient! What do I need to do to complete […]
Part 1 – Lack of knowledge and training on IR35

IR35 is a piece of legislation relating to employment status for tax purposes, if the person completing the assessment is suitably qualified (i.e. legally qualified) then the reviews are likely to pass reasonable care as HMRC state that seeking the advice of a qualified professional is sufficient. How do I know if I have the […]
Why you should be issuing your SDS’s in February

The new IR35 legislation may not come into effect until April, but if you’re a hirer you need to start issuing your Status Determination Statements (SDSs) now. There are various reasons why you should get ahead of the rule change: The importance of having an IR35 audit process in place Firstly, let’s address why hirers […]
What steps should businesses have taken in order to be ready for IR35?

This is a question I get asked regularly and the answer depends on the size and spread of your business and the contractors you engage with currently. If you have multiple sites, line managers and recruitment partners then the process for assessing IR35 is going to take you longer. However, in my experience of the […]
Does IR35 apply to my business?

There are so many unanswered questions going on in the UK at the moment and so many of them revolve around peoples’ work and livelihoods. The current pandemic is creating lots of uncertainty for so many and for so many reasons and given this, Brookson Legal would like to provide some clarity on an area […]
Importance of engaging and collaborating with your contract workers ahead of the IR35 changes

Ahead of the implementation of the IR35 changes in April 2021, end-hirers should be in the process of undertaking assessments of their contracting workforce and working towards producing Status Determination Statements (“SDS”). Whilst different organisations will approach the assessment process differently, it is clear that effective communication with workers is of significant value. Many contractors […]