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IR35 can be confusing if you’re not from a finance background.Even if you are, the factors that determine whether you are going to be taxed as a self-employed limited company contractor, or taxed as an employee, are often down to the judgement of the end client.

Whether you are a client who uses, or is considering using, contractors who operate through personal services companies (“PSCs”), or whether you are a contractor operating through your own PSC, it is vital that you understand how IR35 is going to impact you from April 2021.

To help you tackle the next steps for IR35, we’ve pulled together a list of useful resources from HMRC.

Check Employment Status Test

HMRC has built a status calculator to assist in your IR35 employment check. This is known as a CEST (Check Employment Status Test).

Am I inside or outside IR35?

They have also produced a handy flow chart to help establish if a contractor is ‘inside IR35’ or ‘outside IR35’.

Further HMRC content

HMRC have produced a range of content on IR35 for you to take advantage of.

Click through the HMRC content to check out the latest IR35 Business Tax information, Employment Status Manual, Fee-payer responsibilities and Off-pay roll communication resources.

Click for more HMRC Content

We're here to help

If you are a contractor, following an “inside” IR35 status determination you may have some decisions to make about how you provide your services going forward.

Speak to your Search consultant about the benefits of providing your services as a PAYE employee with Search and how we can support you.

For any further technical information, talk to our IR35 experts today at IR35@search.co.uk, or get in touch with us at Search. You can also email your consultant directly for further support.

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