IR35 | AccountingWEB


I've been looking, without success, to find info regarding penalties if a small business "employs" part-time workers for a just few hours each week to man reception (or do Admin, filing, cleaning,


There is an exclusion from qualifying for the Employment Allowance, set out in s.2(4) N


Those hoping for a significant overhaul to the IR35 regime will be disappointed by today’s publication of an

A group representing self-employed taxpayers has called for a full merger of income tax and national insurance contributions and suggested the creation of a new “freelancer limited company” str


IR35 creates uncertainty around contractors’ tax status, according to a survey of AccountingWEB members, with 58% of respondents indicating that clients found determining employment status to b


The Office of Tax Simplification is seeking views on where the complexities lie in determining someone’s employment status for tax purposes.

HMRC has published a further reminder that personal service companies and other intermediaries who have operated an IR35 concession to delay making a final return and payment for 2013/14 have u

With more than 300 responses collected so far, AccountingWEB’s


HMRC is to withdraw the business entity tests (BETs) intended to help taxpayers assess whether they might be caught by the IR35 legislation, after a review conducted by the IR35 Forum found tha