IR35 has been around since the 1999 budget news release.

Рубрика: Articles. Автор: admin. Четверг 22 Сен 2011 в 1:27 пп

IR35 has been around since the 1999 budget news release. As the statement was numbered «IR35″ it was later to be simply referred to as IR35. HMRC comments about IR35 on its website: «The aim of the legislation is to eliminate the avoidance of tax and National Insurance Contributions (NICs) through the use of intermediaries, such as Personal Service Companies or partnerships» IR35 rules apply in a situation where an individual would be considered an employee if it were not for the use of an intermediary, such as limited company or partnership. It follows that when a relationship between a worker and a client is reviewed to consider if IR35 is applicable, then it should be determined whether there would be an existence of an employee/employer relationship and thus a «contract of service». The companies used in such a situation have often been referred to as «personal service companies». «If a worker’s relationship with the business engaging his services is considered to be within the scope of IR35 then further income tax and National Insurance may become due. Over the last ten years HMRC have raised a number of enquiries into potential IR35 cases with varying success and at the time of writing the current government has indicated that it will be soon reviewed. This is a complex and technical area of tax law so it is strongly advised that if you consider that you or your business could be affected by IR35 then you should speak to a Contractors Accountant who specialises in these matters.


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