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Change ahead?
KEY POINTS
- Changes were made to the legislation for off-payroll working in the public sector from April 2017.
- HMRC believes non-compliance of personal service companies in the private sector is widespread.
- How reliable is the check employment status for tax tool?
- Amendments to the IR35 legislation in the private sector would increase the administrative burden for employers.
The IR35 legislation in ITEPA 2003 Pt 2 ch 8 will be familiar to most readers. It was introduced in 2000 to combat so-called ‘false self-employment’. In broad terms when a business – the end-client – engages an individual who provides their services through a UK-based intermediary (typically a personal service company (PSC)) the PSC needs to assess whether it is subject to the IR35 legislation. This depends on whether the individual would be considered an...
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