IR35

New and updated

• Date:

  16 February 2021

  Type:

  News

  Government waives IR35 penalties for one year

  The Government has published new guidance about how it will support organisations seeking to comply with upcoming off-payroll (IR35) changes.

• Type:

  Policies and documents

  IR35: Status determination statement via CEST tool

  Updated to flag up HMRC compliance principles, which state that enforcement will initially focus on supporting organisations that have made an honest mistake, rather than issuing them with penalties.

• Type:

  Policies and documents

  IR35: Letter providing individual with status determination statement

  Updated to flag up HMRC compliance principles, which state that enforcement will initially focus on supporting organisations that have made an honest mistake, rather than issuing them with penalties.

• Type:

  Policies and documents

  IR35: Letter allowing individual's appeal against status determination

  Updated to flag up HMRC compliance principles, which state that enforcement will initially focus on supporting organisations that have made an honest mistake, rather than issuing them with penalties.

• Type:

  Policies and documents

  IR35: Letter rejecting individual's appeal against status determination

  Updated to flag up HMRC compliance principles, which state that enforcement will initially focus on supporting organisations that have made an honest mistake, rather than issuing them with penalties.

• Type:

  FAQs

  Which individuals does an organisation need to assess under the IR35 rules?

• Type:

  FAQs

  What can an organisation do if the CEST tool gives an undetermined result for an IR35 assessment?

• Type:

  FAQs

  Is employing contractors on fixed-term contracts a solution for ensuring compliance with the IR35 rules?

• Type:

  FAQs

  What are the potential consequences if an organisation fails to use reasonable care when applying the IR35 rules?

• Type:

  FAQs

  Which organisations are responsible for applying the IR35 rules from 6 April 2021?