In business or in employment pt 2: updated thoughts on IR35
Two years ago I went off the beaten track and wrote a blog on what is a vexed topic for many freelancers – IR35 – sometimes known as the ‘off-payroll working rules’.
These HMRC rules were introduced in 2000. They’re designed to ensure that contractors are not disguising what in reality amounts to an ’employment’ relationship with their client, to benefit from the tax advantages of operating through a limited company.
Some of my colleagues found the blog useful, thankfully. But as much as anything it was an internal thinkpiece. A way of proving to myself (or even HMRC if they ever came knocking) that I know about the criteria and can argue credibly that I am legitimately outside IR35.
This blog updates that thinking in the light of things that have happened internally in my business, and in the IR35 world itself, since I wrote the original piece.
[As before, please note: this blog does not represent advice. This is a contentious topic. If in any doubt, consult your accountant or a professional HR adviser.]
Recent Comments