IR35 rules for the private sector

13 November 2018 / Alastair Kendrick

Issue: 4672 / Categories: Comment & Analysis

Public rules for the private sector

KEY POINTS

The public sector working rules will extend to the private sector from April 2020.
The private sector rules will apply to medium-sized or large clients only.
End clients will have to review their engagements with the personal service companies.
HMRC’s CEST tool can help to determine whether payments are caught by ITEPA 2003 Pt 2 ch 8.
Beware of differences of opinion on contract status between end clients and agencies.
Some ‘work arounds’ to the rules are already being suggested.
Do not overlook the application of the rules on self-employed individuals working through agencies.
There can be little surprise that the much-debated changes to the IR35 rules were finally announced in the recent Budget statement (see...

Only subscribers may read the full article

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

13 November 2018 / Alastair Kendrick

Public rules for the private sector

KEY POINTS

The public sector working rules will extend to the private sector from April 2020.
The private sector rules will apply to medium-sized or large clients only.
End clients will have to review their engagements with the personal service companies.
HMRC’s CEST tool can help to determine whether payments are caught by ITEPA 2003 Pt 2 ch 8.
Beware of differences of opinion on contract status between end clients and agencies.
Some ‘work arounds’ to the rules are already being suggested.
Do not overlook the application of the rules on self-employed individuals working through agencies.
There can be little surprise that the much-debated changes to the IR35 rules were finally announced in the recent Budget statement (see...

Only subscribers may read the full article