The small company exemption for off-payroll working Not every private sector client falls within the off-payroll rules. Small companies, as defined by the Companies Act thresholds, are exempt. Where ...

Control: how it is assessed in practice The control test examines who decides what work is done, how it is carried out, and when and where it takes place. A contractor who has a high degree of ...

Financial risk and being in business on your own account Being in business on your own account usually involves taking on some financial risk. In an IR35 context, that might include providing your own ...

Mutuality of obligation (MOO) explained Mutuality of obligation, often shortened to MOO, is one of the most debated parts of IR35. It looks at whether there is an ongoing obligation for the client to ...

IR35 and off-payroll working: what is the difference? The original IR35 rules placed the responsibility for deciding status on the contractor’s limited company. The later off-payroll legislation ...

IR35 enforcement and HMRC’s approach HMRC enforces IR35 and the off-payroll rules through enquiries and wider compliance activity. Where it believes the wrong tax has been paid, it can raise ...

IR35 lessons from media and broadcasting Some of the most high-profile IR35 disputes have involved individuals working in media and broadcasting. These cases often feature long-running engagements, ...

Status Determination Statements (SDS): what good looks like Under the off-payroll rules, medium and large clients must provide a Status Determination Statement (SDS) that sets out their conclusion on ...

IR35 for IT and engineering contractors IT and engineering contractors have been closely affected by IR35 and the off-payroll rules. Project-based work, agile delivery methods and complex supply ...

Off-payroll working in the public sector Off-payroll working was first introduced to the public sector in April 2017. Since then, public bodies have been required to assess the status of contractors ...

Landmark IR35 tribunal cases and themes Case law is central to IR35 because it is where the status tests are applied to real-world engagements. Tribunal and court decisions show how factors such as ...

The client-led disagreement process Clients operating the off-payroll rules must have a process in place to deal with disagreements over status determinations. Contractors and agencies can use this ...