Stephen Pevsner and Rebecca Wallis (Proskauer Rose) address the practical issues surrounding compliance with the off-payroll working rules for private sector clients due to be introduced from 6 April.
Development of the IR35 rules
Changes to the IR35 rules in ITEPA 2003 Part 2 Chapters 8 and 10 have been introduced by FA 2020 Sch 1 with effect for payments from 6 April 2021.
The IR35 rules were first introduced in 2000 in an attempt to counter the perceived employment tax avoidance resulting from individuals providing their services through an intermediary (often their personal service company or PSC) on terms such that the individual would be treated as an employee had she contracted with the end client directly. The way that these rules operated (and will continue to operate after 6 April 2021 when services are supplied to ‘small’ private sector clients) was that it was up to the PSC to determine the...
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Stephen Pevsner and Rebecca Wallis (Proskauer Rose) address the practical issues surrounding compliance with the off-payroll working rules for private sector clients due to be introduced from 6 April.
Development of the IR35 rules
Changes to the IR35 rules in ITEPA 2003 Part 2 Chapters 8 and 10 have been introduced by FA 2020 Sch 1 with effect for payments from 6 April 2021.
The IR35 rules were first introduced in 2000 in an attempt to counter the perceived employment tax avoidance resulting from individuals providing their services through an intermediary (often their personal service company or PSC) on terms such that the individual would be treated as an employee had she contracted with the end client directly. The way that these rules operated (and will continue to operate after 6 April 2021 when services are supplied to ‘small’ private sector clients) was that it was up to the PSC to determine the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
