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Oh What A Tangled Web

28 March 2001
Issue: 3800 / Categories: IR35
The Revenue's new Employment Status Manual contains interesting guidance in respect of the IR35 legislation, explains Mark Morton BA, ATII.

As 5 April 2001 draws ever closer the thoughts of many practitioners will turn to the calculation of the first deemed payment for businesses caught by the IR35 legislation.

Inland Revenue guidance has been noticeable by its absence. The frequently asked questions on the Revenue's website ( are updated on an ad hoc basis and recent Tax Bulletins have been of little practical use. Consequently it was useful to see the Revenue releasing a new internal manual late last year namely the Employment Status Manual. It was strange that the manual's release was not publicised even though it contains useful guidance on the application of the legislation and updated guidance on the Revenue's views on status. This article reflects on the areas in the manual which are new and which relate to personal service companies. References are to the manual unless otherwise stated. See...

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