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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.
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.
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.