IR35: Some Key Questions Answered

15th December 2019

The UK government's draft legislation for the Finance Bill 2019 spells out HMRC's plans to extend IR35 compliance obligations to end users in the private sector. Since its publication, familiarity and anxiety with IR35, also known as the ‘off-payroll working rules', has escalated rapidly. Matthew Sharp, tax specialist at Fieldfisher, answers some of the questions that have emerged from greater awareness of the proposed legislation.

See the article at https://bit.ly/36H26eL

From April 2020 the rules for engaging individuals through personal service companies are changing. The responsibility for determining whether the off-payroll working rules (sometimes known as IR35) apply will move to the organisation receiving an individual's services.

Find out how to prepare for changes to the off-payroll working rules from 6 April 2020 at HMRC