The taxman is turning up the IR35 heat with six-page OPW audits, containing up to 13 information requests.
Working for multiple clients is absolutely what contracting is about. But with concurrent gigs, check the small print(s) and know the tax take.
Ranging from subscriptions and pensions to VAT perks and insurance, inside IR35 doesn’t totally turn the tax efficiency tap off if you’re a director.
A 14-part manual isn’t aimed squarely at contractors, but reading what end-users and agencies are being told by HMRC on IR35/OPW is no bad thing.
Seven steps to kickback a Status Determination Statement suddenly stating your role is caught by the off-payroll working rules.
To protect your outside IR35 status optimally, your next contract ought to have no notice period whatsoever.
Markel clears up the biggest myths, misconceptions and misunderstandings about IR35.
Answered: top six IR35 frequently asked questions, just as HMRC’s ‘set-off’ is upon the contractor sector.
How to get the most out of HMRC’s IR35 status testing tool in 2024.
Top 10 working practices end-users must follow when engaging limited company contractors outside IR35.
A limited company contractor’s updated guide to 'Reasonable Care' in an IR35 and OPW setting.
A roadmap for outside IR35 project success vs. window dressing. Which will your SOW be?
A deep dive into the HMRC tax compliance check that serves as a foot-in-the-door for IR35 inspectors.
An overview for contractors on the overdue but massively welcome resolution to the ‘double-taxation’ of IR35.
Despite what agencies, and potentially clients might have you believe, they can’t just contract themselves out of a legal obligation.
Closed but not forgotten, the consultation on a set-off says it should apply from April 6th 2024 -- and we expect it will.
Recruiters rather than contractors have more sway in getting a client to rethink, even though PSCs ought to be involved in the status process.
A contractor who hopes ‘in-business’ matters most gets a refresher on the key factors clients look at to set status.
What to do with an incorrect SDS, even if your client isn’t the flexible, listening kind.
Seemingly because a protected agency is also a protected client, a ruse is on to convince contractors they have an insurable interest -- when they don’t.
The exemption for ‘small company’ consultancies is excellent. So too must be the actions and paperwork that support it.
Given HMRC’s new interest in MSC legislation, banding together to avoid IR35 could be like jumping out the frying pan and into the fire.
Get your contractor pay up, up, and away, before potential ‘soft-landing’ ending jitters grounds it in the doldrums.
'Special' or 'Fruitless'? Labels don’t change the fact that taxpayer-funded departments losing money to another department serves nobody.
Paying for three items yourself would bolster your in-business credentials, but another trio is much more important.
The key steps to take to demonstrate you’re not a disguised employee.
‘Agents ought to push back on short inside IR35 gigs, and stop misrepresenting pay.’
How to tell if an SDS from a client or third-party will stand up to HMRC scrutiny.
The potentially thorny part of HMRC’s tool as it requires input from you, the worker.
'The status of your next contract is just the expected IR35 categorisation, not the actual categorisation.'
The e-book serialisation continues, with a look at the most determinative IR35 factor – Control.
‘Even if an IR35 specialist is handed the Status Determination Statement process, it’s the end-user who’s still liable.’
Rebecca Seeley Harris offers ContractorUK an exclusive preview of her new e-book, in a nod to today’s momentous reforms to IR35.
First in a five-part series of ContractorUK readers having their queries on today’s off-payroll rules answered.
Tax. Expenses. Pay. And other vitals for PSCs due to use a brolly for the first time.
Contractors -- don’t let the tide of private sector IR35 reform just wash over you, as it’ll leave you all at sea.
Getting paid on a PAYE basis indicates the tug of war over status has been won by the ‘risk-limiting’ party.
In-business factors saved the broadcaster, but only the unwise will rely on them to safeguard their own IR35 status.
Disappointment for a PSC hoping that the 12-month delay has unearthed ways around April's rules.
How an incentive to take on more staff (not to reduce your tax bill), interacts with April’s off-payroll rules.
A refresher on the HMRC framework that covered, covers and will cover PSCs.
Thanks to covid, contractors may need to do more than merely dust off last year’s status decision.
The effect on contractors is one and the same – that the off-payroll rules apply.
‘There’s no such tax. But what you’re referring to is soon to shift, again.’
Seeking out ‘small’ clients might not provide PSCs with the desired escape, as their ‘old friend’ of 2000 is hard to shake off.
Unlikely the taxman will pick on engagers recanting, but likely he’ll prioritise ‘reasonable care.’
Bypassing PSLs is becoming harder. Still, exercise the few options you do have.
Who pays the piper from April? The liability shifts once the fee-payer defaults.
Six signs that bode well for getting the IR35 status determination you want.
How to make sense of your off-payroll SDS, now and after April 6th 2021.
Ten things not all contractors know about how the intermediaries legislation is changing.
With the SDS and SDP now demystified; let’s turn to who decides, who’s in the frame and how to get help.
How to navigate the client-led process when contractors don’t agree with the decision and want it changed.
What the document containing your IR35 status says, what it should look like, and when it should be sent.
IR35 confusion is unifying both umbrellas and PSCs as to who’s responsible, liable and the deducting party. Time to clarify.
HMRC’s public sector performance is probably a sign of things to come, for PSCs, agencies and clients.
You’ve had more than enough off-payroll prep time so, instead, lobby agencies and clients, PSCs told.
Small company? Contracted-out service? Up against those who hold all the cards, you may not be recognised as either.
Reasonable care is the key to unlocking if your determination was compliant. If it wasn’t, options are limited.
Banned from an employee service despite being deemed an employee? That’s the confusing (lawful) reality.
When umbrellas are in and PSCs are out, popular myths like to fill the vacuum.
A first-class probe that echoes 20 years of complaints. But there’s new concerns, covid-19 and creeping uncertainty.
‘Caught-PSCs are only employed for the purposes of tax, which you may be having overly deducted.’
Play your cards compliantly if parting with a PSC, to deny HMRC of your final hand.
Ten good reasons why you can’t afford to ditch your limited company as soon as a client deems you IR35-caught.
How a reformed IR35 spells change for your PSC and its contractual partners.
Part one of two on arguably the biggest question facing the UK contractor industry.
Find out which businesses have already made decisions about how they will engage with contractors next year.
What do the IR35 reforms entail and what are the implications for agencies?
A staffing expo revealed real confusion about the current tax rules which catch agencies; let alone next year’s new ones.
Tactics to tackle the potential cost of April 2021’s tax changes are a must. What are yours?
Get to grips with your new obligations as temporary workers’ fee-payer or client.
Get to grips with the ‘wholly overseas’ off-payroll exclusion, even if you do have eight other elements to mull.
Inside-outside status looks likely for a PSC trying to avoid a controlling manager.
Fair and proper status determinations aren’t a fiction, although there’s fewer firms doing them than ought to be.
Faced with the unpalatable from the 6th, PSCs have got about as many ways to respond.
Delete, modify or duplicate -- the options facing a PSC told it cannot terminate.
The off-payroll legislative draft is silent on who could, should and does pay for the Status Determination Statement.
‘HMRC will know when you move from caught to not caught, but forget the fear, you’ve got five actions to take.’
How limited company contractors can navigate the minefield of IR35 reform.
Personal preference dictates if payroll trumps PSC, but beware the retrospective risk.
Expert gives unexpected advice to PSCs treated as permies: ‘make like HMRC.’
The full case study of an engager responsible, and liable, because they didn’t take ‘prudent and reasonable steps.’
It’s not all bans, blankets and heads in the sand. But reform also needs more than just a new name on a SoW.
With reform looming large, the cost of an IR35 review could be small; even divisible.
Overview of one of the most confusing tax aspects to contractors, and how the off-payroll rules complicate it further.
Pausing your PSC may protect you from politicians promising, HMRC attacking and clients still deciding.
The top ten concerns from a law firm’s IR35 roundtable get put to bed.
A contractor accountant tots up the financial impacts of the incoming off-payroll rules.
Five steps to take if you face being put inside the rule you’ve always operated outside of.
Consultancies are helping engagers push IR35 down the table and off their plate.
The taxman won’t focus on historic cases -- or at least that’s what he’s said.
Seven steps PSCs ought to take before April, rather than just waiting for the other shoe to drop.
The three big IR35 reform commitments, and where the consultation meets them (or doesn’t).
Expert cautions a PSC worried that agencies or clients might insist on cover by April 2020.
Strength in numbers via a LLP isn’t necessarily a cloak to keep HMRC off your back.
The 31-day power and a repayment claim are about all PSCs are likely to have to fight with.
What can we learn from companies and contractors that have already come through the other side of public sector IR35 reforms.
‘Out with FTCs in with SoWs,’ should the ‘Ltd’ hiring landscape shift today.
What to do now before off-payroll rules are possibly applied to every PSC.
Part 1 of 2 on how PSCs can prepare for potential IR35 changes in the private sector.
Hays outlines what hirers should be doing before ‘imminent’ changes to IR35.
