1. By Monica Beckles Director 25th April 2017
IR35 KNOW THE RULES!
By Monica Beckles
Director
25th April 2017

2. A little background… Intermediaries legislation, April 2000
Disguised employment
Perceived tax avoidance

3. A little background… HMRC guidance Employment Tribunals tests
Ignore the labels - each case on own facts

4. Key indicators… Personal service Control Equipment Risk Intentions
Mutuality of obligation

6. Recent changes… Public sector bodies – they decide
Agencies and third parties – so do they!
Contracts entered into before 6th April 2017
Payments made after 6th April – even if work done before!
Income Tax and (employees) NICs deducted at source.

7. What to do… Review your contracts No exclusivity clause
Right of substitution
Daily/weekly pay/overtime
Use own equipment
Mutuality

8. Private sector???
Watch this space!

9. Monica Beckles / monica@insideadvantage. co
Monica Beckles / /