HMRC have updated their guidance on off payroll working / IR35 regarding the new rules that come in to force from 6th April 2021.
The new rules relate to engagements directly or indirectly to medium / large businesses and now forces a medium/large business to make the IR35 determination on their contractors. HMRC's update can be found at;
https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-intermediaries
Some other useful linksfrom the new guidance is as below:
- A flowchart for dealing with Contractor status
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/928805/Contractor_flowchart_off-payroll_working_IR35.pdf
- An HMRC tool for determining employment status. I have passed this to a client a couple of times for them to complete to determine if IR35 applies to them. This is relevant to the contractor regardless of size of their client
https://www.gov.uk/guidance/check-employment-status-for-tax
- On overview of the rules in general
https://www.gov.uk/topic/business-tax/ir35
If you have any queries relating to IR35 please contact us to discuss.
