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Further to the chancellor’s budget announcement that the IR35 legislation is not effective enough, HMRC have published Intermediaries legislation (IR35): discussion document asking for views on how to make the legislation more effective in protecting the Exchequer and levelling the playing field between direct employees and those who work through their own limited companies.
Further to the chancellor’s budget announcement that the IR35 legislation is not effective enough, HMRC have published Intermediaries legislation (IR35): discussion document asking for views on how to make the legislation more effective in protecting the Exchequer and levelling the playing field between direct employees and those who work through their own limited companies.
The government states in the document that it does not intend to abolish IR35 but wants to make compliance easier without creating disproportionate burdens on businesses or individuals. There is no intention to widen the scope of IR35. Any change will be for tax and National Insurance purposes only, and will not affect the majority of employment rights.
The document can be found at www.lexisurl.com/ir35dd. Comments should be emailed to ir35.reform@hmrc.gsi.gov.uk by the end of September 2015.
