A BUSINESS TEST to decide the boundary between employment and self-employment should have been prioritised in the Office of Tax Simplification’s review of the tax system, business directors have said.

We have now reached the end of HMRC’s soft-landing period for the “off-payroll working rules,” also known as IR35. This means HMRC has moved from its educational phase to enforcement of the new ...

Only a series of test cases will clarify how the IR35 tax regulations will work following a High Court ruling, say campaigners. Only a series of test cases will clarify how the IR35 tax regulations ...

The Royal Mail is in the throes of rejigging its off-payroll workforce so that individuals whose engagements “are likely” to fall in-scope of the IR35 reforms will be shifted over to pay-as-you-earn ...

HM Revenue & Customs (HMRC) has staunchly defended its online IR35 status tool after being asked by the Public Accounts Committee (PAC) to respond to complaints that it is unfit for purpose. In a ...

Despite recent updates to its Employment Status Tool HMRC needs to go back to the drawing board. This is according to Dave Chaplin, CEO of ContractorCalculator, an online portal that has become the UK ...

In the week that new IR35 legislation comes into effect in the public sector, contracting expert Dave Chaplin, CEO and founder of ContractorCalculator suggests that HMRC’s IR35 status tool could be ...

It’s been just over a month since the UK Government announced a postponement to the impending IR35 legislation that was set to hit the private sector in April 2020. The legislation has long sparked ...

The off-payroll rules (IR35) aim to stop individuals from avoiding employee status for tax purposes (and thereby reducing the income tax and National Insurance Contributions (NICs) payable) by ...