Off-Payroll Working in the Public Sector – HMRC Update

Last Friday (3 February), HMRC published further guidance regarding off-payroll working in the public sector from 6 April. The update provided clarification that the responsibility of determining the IR35 status of a Personal Service Company (PSC) worker would lie solely with the hiring Public Authority. If the Public Authority determines the PSC worker to be inside…

HMRC opens IR35 investigation into over 100 BBC presenters

HMRC have opened an enquiry into over 100 BBC presenters who are currently, or have previously been paid through their own Personal Service Companies (PSC). This was revealed in a tribunal ruling involving BBC presenters Joanna Gosling and Tim Willcox, and HMRC. The BBC have revealed that the case relates to whether Willcox and Gosling…

IR35 contract review – why bother?

Taking IR35 seriously and giving it proper consideration for every contract should be the starting point for all contractors. Ultimately, IR35 will fundamentally affect how you choose to operate. More importantly, you will be in a better position to establish what your tax and NIC liabilities are from the outset, which will enable you to…