IR35

New and updated

• 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

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

• Type:

  FAQs

  Under the IR35 rules, does an organisation have to provide a status determination statement to all the contractors it engages?

• Type:

  FAQs

  When should an organisation carry out a status assessment for a contractor under the IR35 rules?

• Type:

  Policies and documents

  IR35: Status determination statement via CEST tool

  A link to the HMRC tool to determine an individual's tax status for IR35 purposes, the results of which can be sent in a letter providing a status determination statement (SDS).

• Type:

  Policies and documents

  IR35: Letter providing individual with status determination statement

  A model letter to provide an individual with a status determination statement (SDS), once your organisation has determined their tax status for IR35 purposes.

• Type:

  Policies and documents

  IR35: Letter allowing individual's appeal against status determination

  A model letter to allow an individual's appeal against your organisation's status determination that they fall "inside IR35".

• Type:

  Policies and documents

  IR35: Letter rejecting individual's appeal against status determination

  A model letter to turn down an individual's appeal against your organisation's status determination that they fall "inside IR35".

• Date:

  5 February 2021

  Type:

  Commentary and analysis

  IR35: What does public-sector HR need to know about the April 2021 changes?

  HR professionals in public authorities may think that the extension of IR35 reforms to the private sector in April 2021 will not affect them. However, public-sector bodies need to be aware of, and prepare for, some changes to the rules.