IR35 Delayed until 2021

IR35 Delayed until 2021

There was a statement in Parliament on 18 March 2020 by the Treasury secretary Steve Barclay to confirm that IR35 reform will not be introduced next month, but will be delayed for one year due to the economic impact of the coronavirus. This is a temporary reprieve for...
IR35 Delayed until 2021

IR35 – Current Position

At the present time, IR35 in the private sector is due to change 6th April 2020.  The changes will mean that the engager will be making the decision as to whether the Personal Service Company (PSC) is in fact a disguised employee, and therefore caught under the IR35...
IR35 Delayed until 2021

IR35 and Control

For there to be a contract of employment in place, there are three main elements that need to be present. These are: Personal service – the need to carry out work by your own hand. Mutuality of obligation – there must be a mutual obligation between the parties for one...