IR35

IR35 may be revised 'after' the election

Tax rules governing contractors and freelance workers may be due for an overhaul following the general election, a business group has claimed.

Read more »

Personal service companies

The legislation known as IR35 is intended to tackle the avoidance of tax and national insurance contributions through the use of intermediaries such as service companies or partnerships.

Read more »

An introduction to IR35

For many years, people leaving jobs to become self-employed were advised to instead set up one man companies to provide their services; offering the security of a limited liability company and significant national insurance savings. We offer a brief introduction into IR35.

Read more »

Interest and tax payments

HMRC charge interest on underpayments of tax, and pays interest (repayment supplement) on overpayments.

Read more »

The construction industry

There are special tax rules affecting the construction industry, which are designed to ensure that tax is paid by workers in the sector whether they are employed or self employed.

Read more »

IR35 and cessations

In this series of IR35 guides you will be able to consider the impact of IR35 and the effect it has on those workers providing their services through intermediaries.

Read more »

The problem with deemed payments

If you have established that some of your work will be caught by IR35 and that PAYE tax and national insurance will have to be accounted for on a deemed salary payment at 6 April 2017.

Read more »
Syndicate content