IR35 FAQs

5 Jan 2021

What is a Statement of Work?

A Statement of Work (SoW) is an agreement between two businesses that typically defines key deliverables to be achieved, to consider a project satisfactorily complete and therefore secure payment. They...

9 Nov 2020

What is IR35?

IR35 is tax legislation that aims to stop individuals from avoiding tax by supplying their services to the client through an intermediary, such as a limited company (Personal Service Company...

8 Nov 2020

IR35: what’s changing in the private sector?

When IR35 first came into force in 2000, each contractor was responsible for assessing their own IR35 status. Therefore, the contractor’s limited company or employment agency was responsible for paying...

7 Nov 2020

Inside IR35 and Outside IR35 – what do they mean?

Inside IR35 Meaning To be ‘inside’ IR35 means that you are considered, for tax purposes, an employee of your end hirer and therefore subject to PAYE. Outside IR35 Meaning To...

6 Nov 2020

IR35 reforms in the private sector – who is liable?

The new rules come with significant compliance and tax risks for both agencies and end hirers. The agency is the first port of call for HMRC should a successful challenge...

30 Apr 2017