IR35: New FAQs
Reforms to the IR35 rules are extended to medium- and large-sized private-sector organisations from 6 April 2021. Our new FAQs look into the operation of the new rules:
- Which organisations are responsible for applying the IR35 rules from 6 April 2021?
- Which individuals does an organisation need to assess under the IR35 rules?
- When should an organisation carry out a status assessment for a contractor under the IR35 rules?
- Under the IR35 rules, does an organisation have to provide a status determination statement to all the contractors it engages?
- What can an organisation do if the CEST tool gives an undetermined result for an IR35 assessment?
- Is employing contractors on fixed-term contracts a solution for ensuring compliance with the IR35 rules?
- What are the potential consequences if an organisation fails to use reasonable care when applying the IR35 rules?