Reforms to off-payroll (IR35) rules in the private sector are due to come into effect in April 2020. They would mean that responsibility for determining your IR35 status, and ensuring the correct taxes are paid, would switch from you to your end hirer.
Liability for unpaid tax, should the assessment be successfully challenged, would rest in the first instance with your employment agency, moving up to your end hirer if the agency can’t or won’t pay.
As a result, there are a number of areas where agencies and end hirers are exposed to risk. How your agency or end hirer responds to these risks will have an impact on you. The infographic below provides an at-a-glance briefing on the risks and the solutions we, alongside our parent company JSA Group, can provide to help address these issues.
You will find a more detailed explanation of these risks and solutions in our article ‘Off-payroll reforms – why might your IR35 status change?
Here to help
As specialist contractor accountants with many years of experience in IR35, we are here to help you navigate the proposed off-payroll rules.
If you are a limited company (PSC) contractor who is likely to be affected by the off-payroll rules, you can contact our account teams for more information. You can also refer your end hirers and agencies to our parent company, JSA Group, for more information on IR35 Complete from JSA, our holistic suite of solutions which are designed to help mitigate the risks associated with the off-payroll reforms.