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Get ready, set … go!
Key points
- The delay to IR35 changes caused by the pandemic means contractors have delayed their preparations.
- Many contractors are still waiting to receive their status determination statements.
- HMRC does not consider it correct to take mutuality of obligation into account in issuing status determinations.
- Intermediaries are required to apply PAYE and National Insurance on those workers who fail the status determination.
- Intermediaries can consider outsourced arrangements.
- Some end clients have passed all the responsibilities regarding IR35 to an umbrella company.
After one false start in April 2020 we saw the introduction of the IR35 changes come into force on 6 April 2021. Many contractors and end clients had done their preparations for the changes to IR35 prior to the original anticipated ‘go live’ date of April 2020. With the impact of Covid-19 many mothballed their preparations and did not give further consideration to their processes or procedures expecting (or...
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