By Monica Beckles Director 25th April 2017

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Presentation transcript:

By Monica Beckles Director 25th April 2017 IR35 KNOW THE RULES! By Monica Beckles Director 25th April 2017

A little background… Intermediaries legislation, April 2000 Disguised employment Perceived tax avoidance

A little background… HMRC guidance Employment Tribunals tests Ignore the labels - each case on own facts

Key indicators… Personal service Control Equipment Risk Intentions Mutuality of obligation

Recent changes… Public sector bodies – they decide Agencies and third parties – so do they! Contracts entered into before 6th April 2017 Payments made after 6th April – even if work done before! Income Tax and (employees) NICs deducted at source.

What to do… Review your contracts No exclusivity clause Right of substitution Daily/weekly pay/overtime Use own equipment Mutuality

Private sector??? Watch this space!

Monica Beckles / monica@insideadvantage. co Monica Beckles / monica@insideadvantage.co.uk 020 3582 0107 / 07805 762574