IR35

  REFER YOUR HIRER

Expert IR35 Guidance

If you’re currently contracting or looking at becoming a contractor in the UK, then IR35 is one of the most important pieces of legislation you will come across. IR35 has been around since 2000 and has gone through a few changes, with one major change happening in 2017, and another coming in April 2021.

How are Brookson helping everyone prepare for April 2021?

We've had many years in the industry, and have seen contractors and businesses working against each other when it comes to legislative change. We believe it is critical that we all work collaboratively in order to get the correct outcome, together.

Instead of blanket bans and automated/generic answers based on yes/no algorithms, we have combined 20+ years of heritage through our Legal practice with cutting-edge technology to deliver a solution that sees all parties working together to get the best outcome for everyone involved. Our support doesn't just provide a review, our employment law experts advise on the things a computer algorithm can't, such as changes to working practices and contracts, ensuring contractors and hirers are given the support they need to get the process right.

guide to IR35

A Guide to IR35

Want to know more about IR35? Check out our FREE IR35 guide


Download Guide

  THE IR35 TOP FIVE

 

 What is IR35?



IR35 is a piece of tax legislation stating that disguised employees will be taxed as an employed earner, rather than a self-employed contractor. A disguised employee is someone who works in a similar way to a full-time employee, but bill for their services via their Limited Company.

Read More

 

 WHAT IS AN IR35 STATUS?



IR35 is used by HMRC to work out whether a contractor should be taxed as an employee according to PAYE rules, or on a limited company basis, withdrawing funds primarily as dividends. A contractor’s IR35 status therefore determines which one applies to them.

Read More

 

 WHAT’S REALLY CHANGING FROM APRIL 2020?



Well, IR35 itself isn’t changing but the major change that was introduced in the Public Sector back in 2017 is now being rolled out in the Private Sector. From April 2021, Private Sector hirers are responsible for assessing a contractor’s IR35 status. This responsibility previously sat with the Contractor.

Read More

 

WHAT IS A STATUS DETERMINATION STATEMENT (SDS)?



An SDS or status determination statement, is a document that summarises an end hirers IR35 assessment for a specific contractor. It determines whether they fall inside or outside IR35, and therefore how they will be paid and taxed.

Read More

 

 WILL I BE ABLE TO CHALLENGE MY END HIRER’S DECISION?



Yes. All contractors are entitled to challenge an end hirers IR35 Status determination. To do this, they need to undertake an independent review and put forward additional supporting evidence.

As part of the IR35 assessment process all end hirers are obliged to offer contractors a clear process for challenging end determinations. This challenge process can be initiated either by the Fee Payer or the contractor themselves. Once started, the end hirer has 45 days to inform the worker or Fee Payer whether the decision can be overturned or not. If it can they need to provide a new SDS with supporting information in that timeframe.

Read More


See all FAQ's

HELPFUL IR35 RESOURCES

guide to IR35

IR35 2021 - WHATS CHANGING FOR CONTRACTORS?

With IR35 delayed by 12 months and set to be introduced in April 2021, we explain what IR35 is, what's changing and how this will impact you.

Watch Video

guide to IR35

ANSWERING GOOGLE'S MOST SEARCHED TERMS FOR IR35

Matt and Paul take a look at some of the of the most frequently searched terms for IR35, sharing their view on what each of these mean for you.

Watch Video

guide to IR35

WHAT IS A STATUS DETERMINATION STATEMENT (SDS)?

HMRC have confirmed that End-Hirers will have an obligation to issue SDS’s down the supply chain and to Contractors when assessing their IR35 status.

Read More

guide to IR35

THE IR35 MYTHBUSTER - ANSWERING YOUR QUESTIONS

With responsibility for assessing the employment status of a contractor, moving to the end-hirer that engages them many are still wondering how this complex legislation will impact their finances.

Read More

guide to IR35

APRIL 2021 IR35 PRIVATE SECTOR NOW A CERTAINTY

MP’s have confirmed that the April 2021 implementation of IR35 in the private sector will be going ahead after voting down an amendment to the Finance Bill.

Read More

guide to IR35

WHAT IS ‘REASONABLE CARE’, CAN A HIRER BLANKET BAN?

IR35 in the Private Sector has been confirmed, End-Hirers must ensure compliance with the new rules and getting comfortable with demonstrating Reasonable Care, but what is it?

Read More

Request a callback to discuss your employment status