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IR35 - Inland Revenue Documentation & Advice |   |
IR35 first reared its head via an Inland Revenue press release in 1999 entitled: ‘IR35: Countering Avoidance in the Provision of Personal Services". Since then, the Revenue has published a sizeable number of guides and other documents on its website.
We have listed the key Revenue IR35-related documents below for quick reference. For our overview of what IR35 means for IT Contractors and other small businesses, click here.
IR35 Frequently Asked Questions
These FAQ's can also be searched on the Inland Revenue site here.
Agency - How working through agencies affects matters
Archive - Older questions less relevant to current matters
Benefits - From company cars to sick pay
Compliance- What is the Inland Revenue attitude?
Computation - How to work out who pays what, when and how
Director - Liabilities, including non-executive directors
Employee - Are they affected, where does their pay fit in
Expenses - What's allowable, how to apportion them
Foreign - What happens if the client, the work, or I am abroad
General - Basics and miscellaneous
FAQ - Legislation- When and where
Partner - How partnerships are affected
Pension - Calculation of pension contributions, SERPS
Mapping of previous question numbers to new site
Useful IR35 Links
Help and where to find it - there is a dedicated IR35 helpline (0845 303 3535). Click on the link for full contact details.
Useful IR35-related Publications (all PDF format)
Leaflet IR56 Employed or self-employed? A guide for tax and National Insurance (38K)
Leaflet IR175 Supplying Services through a limited company or partnership (64K)
Leaflet: IR2003 - Supplying Services: How to calculate the deemed payment (97K)
Booklet 480 Expenses and benefits. A tax guide (303K)
Booklet 490 Employee Travel. A tax and NICs guide for employers (282K)
Code of Practice 10 Information and advice (704K)
IR35 Legislation
These IR35-related legislative documents are pretty hard work to read, but are included here for the sake of completion.
Finance Act 2000 (see Section 60 and Schedule 12)
The National Insurance Regulations
Welfare Reform and Pensions Act
Welfare Reform and Pensions Bill, as amended in Committee in the House of Lords
Posted February 18, 2006
- Want more info? Try our dedicated IT Contractor site - Contract Eye
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[June 23, 2008] HMRC has published an updated employment status leaflet which aims to help people decide if they are "employed" or "self employed" - as this will determine how much tax and NI contributions they pay.
[November 1, 2007] Some high level pointers to whether you are deemed to be "employed" or "self employed" according to the IR35 tax rules
[September 12, 2007] IR35 tax overview which may impact small business owners and IT contractors, particularly 'one man bands' working on client sites.
[February 28, 2006] The difference in the tax treatment of contractors whose work falls inside and outside the IR35 rules.
[February 18, 2006] A listing of all the key Inland Revenue IR35-related documents, including IR35 FAQ's and where to find help if you are concerned about the effect IR35 may have on your small business.
[January 4, 2006] The key to determining if you are caught by the IR35 rules - are you deemed to be "employed" (and therefore within IR35), or "self-employed" (and therefore outside the rules).
[November 16, 2005] The Professional Contractors Group is pressing the Government for details of the cost and efficiency of IR35 investigations after figures revealed a "success" rate of less than 1 per cent for HMRC.
[February 15, 2005] A commitment to overhaul the tax system for small businesses, including the abolition of IR35, should be a priority for politicians in the run-up to the next election, according to the FSB.
[January 3, 2005] Taxes on small businesses, including IR35, could be cut by more than £500 million a year under proposals being published today by the Tories, according to a report in The Telegraph
[September 3, 2004] A discussion paper released by the Chartered Institute of Taxation and Tax Faculty states that the IR35 rules are 'fundamentally flawed' and that the IR35 legislation should be replaced with a much clearer system for determining employment status.
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