IR35 for Interim Managers

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The draft legislation has confirmed HMRC’s plans to roll out the off-payroll working rules to the private sector from April 2021 with a clear look at what the rules will look like.

Whilst the rules largely mirror those already in place in the public sector, which require the hiring organisation to make the decision on whether their contractor placements are considered employed for tax purposes or self-employed, and the fee-payer responsible for deducting the relevant taxes, there were a few key points from the draft legislation’s release:

To date Boyden has:

Whilst IR35 has always proved a contentious subject with many disagreements between HMRC and the legal system, we shall endeavour to keep ourselves abreast of the ever evolving IR35 landscape in order to keep our network informed.

Whilst we are confident that we are taking the appropriate steps to ensure we are properly assessing future IR35 status for each individual role, we would always recommend individuals to seek their own independent advice.

If you have any queries then please do not hesitate to get in touch.

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