Watch important changes to IR35 rules

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The intermediaries legislation (known as the ‘IR35 rules’) will be applied to those working off the payroll in the public sector.

Contractors who provide their services to a public authority through an intermediary will need to be aware for the changes, which take effect very soon on 6 April 2017 putting the responsibility for deciding whether the legislation should be applied firmly in the public authority hands.

If the rules apply,the public authority, agency, etc paying the intermediary will be responsible for calculating income tax and primary National Insurance contributions (NICs) and pay them to HMRC.

▪ public authorities who hire off-payroll contractors;
▪ public sector tax managers, payroll managers, human resources managers and procurement managers;
▪ agencies and third parties who supply contractors to the public sector; and
▪ contractors who provide their services to a public authority through an intermediary.

All those affected should seek further professional advice.

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