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  • IR35 / Off-Payroll Rules

    Fundamental changes to the off-payroll working rules known as IR35 have been pushed back to April 2021 and it appears that nothing will stop those changes. The client’s status determination statement is not the end of the story.

    Supply Services with Confidence

    You provide independent, specialist consultancy services and your flexibility comes at a cost to you. We can help to make sure that an incorrect tax position isn’t one of those costs.

    Provide Your Services Independently

    We can give your client the confidence needed to make reliable IR35 status determinations do they don’t feel that they have to make bad blanket decisions.

    Place Skilled Contractors with Clients

    When HMRC query your IR35 status we have the knowledge and expertise to represent your case in the strongest light, using the same methodology the tax tribunals apply.

    How will IR35 change and how does it affect me?

    HMRC are recently highly focused on this area, bringing more claims to the first-tier tribunal than we have ever seen before in twenty or so years that IR35 has been around.

    Worse still for the risk-aware business, HMRC are winning some of these cases.

    Rightly or wrongly, HMRC see massive non-compliance and believe that the majority of independent contractors and consultants are really employed.

    Given how the sector developed, this is not surprising. For as long as it was down to the consultant to review the status of her own business and file returns to HMRC accordingly, complacency crept in:

    • Independent consultants sought work through employment agencies because this was the best way to get work;
    • Clients advertised for ‘roles’; and
    • Agencies asked for ‘CV’s’ and talked about ‘salaries’.

    You can see how it looked to HMRC.

    With the exception of small private client businesses, HMRC’s legislative changes now require the client to make a declaration on whether the legislation applies, with tax consequences for them for not exercising sufficient care.

    Many client businesses decided to never use independent contractors again. Others pushed them all toward umbrella employment. In response, large numbers of contractors (up to 75% in one survey) said they would not provide independent services again.

    That is a lost opportunity on both sides.

    Contractors and consultants accepting risk-averse status declarations become more expensive to engage and less competitive, often without any of the advantages of employment.

    The irony is that the client’s declaration on engagement status does not determine whether the legislation actually applies: the criteria in the legislation have not changed and they do not refer to the client’s declaration.

    To keep your competitive edge, speak to us for expert advice.

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    Please provide as much detail as possible in regards to the reason for your enquiry so our tax advisers can prepare and tailor their response to reflect your needs. We will endeavour to - respond / call you back - to discuss your enquiry and you will not be charged for this time.

  • This field is for validation purposes and should be left unchanged.