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- End Hirers
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 be made to an ‘outside’ IR35 status assessment.
Each partner in the supply chain could protect itself, but there is no way to remove liability altogether.
If an accurate, professional assessment is done, there should be no challenge from HMRC, which means that a high-quality assessment is critical. Risk is further mitigated if the outcome of the SDS is insured.
The following diagram illustrates responsibility for liability:
Source; JSA Group
For future guidance on the IR35 reforms in the private sector, download our guide for agencies and end hirers:
The government has also published guidance on ‘Understanding off-payroll working (IR35)’ on their website.