Topics

IR35

New and updated

  • Date:
    14 March 2022
    Type:
    Commentary and insights

    April 2022 employment law changes: Six tasks for HR

    HR professionals must ensure that their organisation is on top of the raft of employment law developments in April 2022. These changes include rises in national minimum wage rates, gender pay gap reporting deadlines, increases to statutory redundancy pay and maternity pay, and the end of HMRC's IR35 enforcement "grace period".

  • Date:
    14 March 2022
    Type:
    Commentary and insights

    IR35: Are you ready for the end of "light-touch" enforcement in April 2022?

    The reformed IR35 rules have applied to the private sector since 6 April 2021, having been in force in the public sector since 2017. Employers should be aware that HMRC's approach to enforcing the rules is set to change from April 2022.

  • Type:
    Interactive flowcharts

    IR35: Apply the IR35 rules when engaging an individual to provide services

    Use this IR35 flowchart to help ensure compliance with the IR35 rules on off-payroll working when engaging an individual to provide services, for example a contractor, freelancer or consultant. The flowchart can also be used to review existing contracts.

  • Date:
    9 March 2021
    Type:
    Commentary and insights

    April 2021 employment law changes: Five things for HR to do

    While continuing to deal with the impact of coronavirus, HR professionals must ensure that their organisation complies with the usual raft of April employment law changes. In April 2021, these changes include the extension of IR35 reforms to the private sector, a tweak to the national minimum wage age bands, and increases to statutory redundancy pay and statutory maternity pay.

  • Date:
    1 March 2021
    Type:
    Podcasts and webinars

    Webinar: IR35 - What HR needs to know

    Kate Upcraft explains how the IR35 off-payroll reforms will affect your organisation and the practical steps that you need to take to ensure that you remain compliant with the law and manage any additional liabilities.

  • Type:
    Letters and forms

    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:
    Letters and forms

    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:
    Letters and forms

    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:
    Letters and forms

    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 insights

    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.