Business Guides - IR35
IR35 and sole traders: setting the record straight on HMRC’s disliked rules
Freelancers not using a limited company needn’t worry about IR35, but there’s always ‘false self-employment’ to beware.
How IR35 traps can be avoided as a freelancer
Five client requests that could see an outside IR35 contract fall inside the rules.
Outside IR35: word your contract to stop the off-payroll rules from applying
What to put in writing, and practice day-to-day, to help keep IR35 at bay.
Inside IR35: a freelancer’s guide to being caught by HMRC off-payroll rules
What it means if IR35 applies to your freelance assignments, and how to keep it from happening.
Is a retainer fee contract likely to cause an IR35 headache?
There are ways to counter the Mutuality a retainer imposes, assuming your client isn’t too risk-averse to explore them.
How the new IR35 off-payroll rules affect freelancers
An overview for the self-employed of April’s revised rules to stop 'disguised employment.'
Am I a disguised employee if over 25% of my earnings are from one client?
The tests a part-time sole trader needs to take to check if he really is a freelancer.
Freelancers' Questions: Can I control a sales freelancer with set targets?
'One objective, even six objectives is fine, but the self-employed must be left to their own devices to hit them.'
Can I freelance for my employer while covid-19 keeps disturbing demand?
Switching from being an employee to a supplier is possible, but beware IR35.
What is IR35?
Essentially, IR35 will affect all contractors who do not meet the Inland Revenue's definition of 'self employment'.
Those contractors who fall under the IR35 rules will be liable to Schedule E taxation and National Insurance (N.I), following deductions for expenses. Income will be in the form of a 'deemed payment', following these deductions.
How will I know if I am caught by IR35?
Explanation of IR35 legislation, introduced in April 2000, which affects anyone who is working via an intermediary.
Do composite companies help beat IR35?
Since IR35 was announced various inventive means and schemes have been put forward to circumvent the new legislation. But do they really work?
Does the right of substitution defeat IR35?
There has been a lot of debate recently over substitution clauses in agency contracts, and whether they do indeed defeat IR35. In this article I will sum up the Revenue's thinking toward the subject, quoting directly from their employment status manuals.
IR35: The Obligation of Personal Service: what it is and why it matters
Since the IR35 legislation was enacted in 2000, the finer details of employment law have become a subject of keen interest to many contractors. This article discusses the feature of employment contracts known as the Obligation of Personal Service.
Mutuality of Obligation
Mutuality of Obligation is now a common phrase when dealing with Status disputes.
Control
This is one of the main pointers used in disputes regarding employment and self-employment.
Substitution and Exclusivity
This is probably the main point now discussed amongst Contractors, as many incorrectly believe it is the only point needed in a Contract to prove self-employment.
Financial Risk and Payment
Financial risk and payment are one of the main differences between employment and self-employment.
IR35 Links
Please find our collection of useful IR35 links here...
