IR35 - Are you ready for April 2021?

You will be aweare that the roll out of IR35 into the private sector was deferred by 1 year due to COVID-19. This is now just a few weeks away so if you have not started to evaluate working relationships in your busines (where people are off payroll) don't leave it too long!

HR should identify any self-employed consultants that invoice for their time through a limited company (personal service company) or Intermediary Company. If you have contractors in your business and you fall into the catagory of mediam or large-sized private sector organisation then on obligation is on you to ascertain if the contractor falls within the rules of IR35. There is a government online tool to ascertain if there will be an obligation on the company to deduct income tax and national insurance contributions at source. This can be found here: https://www.gov.uk/guidance/check-employment-status-for-tax 

Information about IR35, including HMRC videos, are available here https://www.gov.uk/guidance/understanding-off-payroll-working-ir35

If a worker provides services to a small client in the private sector, the worker’s intermediary will remain responsible for deciding the worker’s employment status and if the rules apply.

An intermediary will usually be the worker’s own personal service company, but could also be any of the following:

  • a partnership
  • a personal service company
  • an individual

You need to be a member of DPG Community to add comments!

Join DPG Community

Email me when people reply –

Members

Click here to see a full list of members including our Facilitators.

Did you know that if you go to the list of members, the Members Online button will show you who is online right now? Why not say hello?

What's Happening?

Sarah Cave and Eiman Alhamad are now connected
18 hours ago
Gill McCauley replied to Hannah Peters's discussion CIPD Level 5 Diploma in HR
yesterday
Gill McCauley replied to Hannah Peters's discussion CIPD Level 5 Diploma in HR
yesterday
Rebecca Birch liked Anganie C. Mamzone-Dassawh's discussion LEVEL 5 COMPLETED
yesterday
Anna Day, Harriet Magomu and Amy Lamont joined DPG Community
yesterday
John Kempton and Annaliza Schofield are now connected
Monday
Lynne Hayes-Clarke and Jyothi Sanyal are now connected
Monday
Anganie C. Mamzone-Dassawh posted a discussion
Sunday
More…

CIPD Branch Events

Did you know your local CIPD branch will put on relevant events that are free to CIPD members.

Take a look for your local branch here and what events are happening. Remember attending these events are great CPD evidence.

CIPD Branch Event Search