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      • The off-payroll working rules, known as IR35, apply where a business engages an individual to provide services off-payroll and through an intermediary - commonly a company referred to as a 'personal services company' (PSC). IR35 targets the use of PSCs to avoid employment taxes.
      www.pinsentmasons.com/out-law/guides/ir35-the-basics

      IR35: taxation of off-payroll workers explained - Pinsent Masons

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  3. www.contractoruk.com › private_sector_ir35_reformHow the IR35 off-payroll rules will change from April 6th 2024

    • A contractor is engaged ‘outside IR35’ by a business. The end-client is responsible for determining IR35 status. For this engagement (in this example), the contractor is placed ‘outside IR35.’
    • HMRC investigates the end-client business. As part of its routine IR35 compliance activity, HMRC opens an investigation into the end-client -- scrutinising the accuracy of the IR35 determinations carried out.
    • HMRC finds the business has incorrectly engaged the contractor outside IR35. Following its investigation, HMRC deems the contractor provided their services in a manner akin to an employee.
    • The fee-paying party issued a tax bill for missing employment tax. Under the off-payroll working rules, the fee-paying party is responsible for the PAYE liability.

  4. www.gov.uk › guidance › understanding-off-payrollUnderstanding off-payroll working (IR35) - GOV.UK

    • Overview
    • The off-payroll working rules
    • Who the rules apply to
    • When the rules apply
    • Working through an umbrella company
    • What happens if the rules apply
    • Tax avoidance schemes
    • Get more help

    Off-payroll working rules for clients, workers (contractors) and their intermediaries.

    See full list on gov.uk

    The off-payroll working rules make sure that a worker (sometimes known as a contractor) pays broadly the same Income Tax and National Insurance as an employee would.

    The rules apply if the worker who provides services to a client through their own intermediary would have been an employee if they were providing their services directly to that client.

    See full list on gov.uk

    You may be affected by these rules if you are:

    •a worker who provides their services through their own intermediary to a client

    •a client who receives services from a worker through their intermediary

    •an agency or other supplier providing workers’ services through their intermediary

    There are different rules that apply to those working for a small business and those working for mid or large-sized businesses.

    The client is the person who is or will be receiving the services of a worker. They may also be known as the engager, hirer or end client.

    See full list on gov.uk

    The off-payroll working rules apply if a worker provides their services through their own intermediary (usually a limited company, often known as a PSC).

    The person responsible for determining whether the worker is employed for tax purposes, depends on if the client is:

    •in the public sector

    •in the private and voluntary sectors

    •is a small business

    In most cases, the client will be responsible for determining the employment status of the worker. However, if a worker provides services to a small client outside the public sector, the worker’s intermediary is responsible for deciding the worker’s employment status and if the rules apply.

    See full list on gov.uk

    The off-payroll working rules are unlikely to apply if you are employed by an umbrella company.

    Find out what umbrella companies are and what they mean for you.

    See full list on gov.uk

    The party responsible for applying the rules must determine whether the worker is employed for tax purposes. You can use the check employment status for tax (CEST) tool to help you make this determination.

    A worker’s employment status for tax determines the taxes the worker and the deemed employer need to pay, depending on whether a worker is determined as employed or self-employed.

    The off-payroll working rules apply on a contract-by-contract basis. A worker may have some contracts which are within the off-payroll working rules and some which are not. A contract for the purpose of the off-payroll working rules is a written, verbal, or implied agreement between parties.

    If the rules apply, the client is responsible for determining the worker’s employment status for tax, and they should produce a status determination statement (SDS) including the reasons for their determination.

    See full list on gov.uk

    You may be offered schemes that wrongly claim to get around the off-payroll working rules. Find out how to recognise tax avoidance schemes aimed at contractors and agency workers.

    See full list on gov.uk

    You can get help on the off-payroll working rules (IR35) with webinars and resources from HMRC.

    You can also find advice on good practice when operating the off-payroll working rules, in Help to comply with the reformed off-payroll working rules (IR35) — GfC4.

    You can contact HMRC for help with enquiries about the off-payroll working rules or a full run-through of the check employment status for tax (CEST) tool.

    Published 22 August 2019

    Last updated 15 December 2023 + show all updates

    1.15 December 2023

    See full list on gov.uk

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  6. www.gov.uk › government › publicationsImportant facts for contractors - off-payroll working rules ...

    Apr 29, 2021 · 1. The off-payroll working rules (IR35) have changed. The off-payroll working rules are designed to ensure individuals working like employees but through their own limited company (often...

  7. www.contracteye.co.uk › the-ir35-rules-and-offIR35 and Off-Payroll explained – a simple beginner’s guide

    Feb 26, 2023 · What is IR35 and Off Payroll, exactly? And how much tax will you pay if you are caught? In our simple guide to IR35, we explain everything!

  8. www.pinsentmasons.com › out-law › guidesIR35: taxation of off-payroll workers explained - Pinsent Masons

    Sep 13, 2024 · The off-payroll working rules, known as IR35, apply where a business engages an individual to provide services off-payroll and through an intermediary - commonly a company referred to as a 'personal services company' (PSC). IR35 targets the use of PSCs to avoid employment taxes.

  9. www.gov.uk › government › collectionsOff-payroll working (IR35): detailed information - GOV.UK

    Feb 8, 2024 · Guidance covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.

  10. www.bdo.co.uk › en-gb › insightsIR35 in the private sector | Off-Payroll labour | Tax - BDO

    Watch our latest webinar discussing the practical and commercial considerations relating to the new rules for IR35 in the private sector. IR35 – New rules are imminent; IR35 - Are you the client, fee payer or another entity in the chain? What is a small company under IR35 rules? HMRC and Government activity

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