IR35

New and updated

• Date:

  11 November 2020

  Type:

  Commentary and analysis

  Employment law: Seven key tasks for HR in 2021

  2020 was the year that HR was required to react to the unexpected, but it's now time to plan for the known challenges in the coming year. We look at what HR can do to prepare for 2021.

• Type:

  Legal timetable

  HMRC given power to recover tax from parties other than employer in off-payroll working arrangements

  To encourage compliance with the IR35 rules, the Regulations enable HM Revenue and Customs (HMRC) to recover tax from other parties within the labour supply chain where the employer has failed to deduct income tax from payments made to an off-payroll worker.

• Type:

  Legal timetable

  Reform to intermediaries legislation (IR35) extended to private sector

  Updated to reflect that the reforms to the IR35 rules in the private sector, which were due to come into force on 6 April 2020, have been delayed until 6 April 2021.

• Date:

  19 November 2019

  Type:

  Podcasts and webinars

  Podcast: IR35 reform

  We discuss proposed reform of IR35 in the private sector that will have an impact on off-payroll working.