When the off-payroll working rules came into force in April 2021, responsibility for determining IR35 employment status shifted from the contractor to the medium- and large-sized private [...]

Public sector organisations and medium and large businesses in the private sector are now responsible for determining IR35 status for their contractors This has been the case [...]

The Finance Bill 2020 saw an end to IR35 self-determination for contractors except for those working for small companies. For every other arrangement, the party who is [...]

Employers in the public sector and private sector employers turning over more than £10.2m are now responsible for determining contractors' IR35 status and tax liability. Many companies [...]

The changes in IR35 determination rules in April 2021 brought about by the new off payroll working rules brought to an end the era where contractors decided [...]

End clients now must determine IR35 status for their engagements with independent contractors. So, what choices does a private sector and public sector hiring manager or procurement [...]

In April 2021, new rules came into force governing who was responsible for determining whether or not a contractor's working practices fall within IR35 legislation. The same [...]

IR35 has become an even more frightening Kafkaesque nightmare for medium- and large-sized businesses and charities because of changes to the regulations in April 2021. IR35 has [...]

On 6th April 2021, the rules governing IR35 for contractors and medium/large businesses changed, just two years after a near-identical change took place affecting the private sector. [...]