The contractor tax rules known as IR35 are set to change. In simple terms, agencies and hirers that have historically hired contractors without risk of tax liability will, from 5th April 2020, be liable if they get the IR35 rules wrong. It is therefore relevant to understand when the rules apply.
Posted inNews archiveon06 Dec 2018 Company ProfileLawspeed LtdView profile »
IR35 is known by HMRC as ‘the intermediaries legislation’. An intermediary for the purposes of the rules is a third party that is responsible for paying the worker or providing a benefit to the worker concerned. For example an agency which