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 ...

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 ...

Contracts versus working practices IR35 decisions are influenced by what is written in the contract and by how the working relationship actually operates in practice. Tribunals routinely look beyond ...

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 ...

Off-payroll working in the private sector The off-payroll rules were extended to the private sector in April 2021 for medium and large organisations. These clients must now issue status determinations ...

What is IR35? A complete technical overview IR35 is the name given to a set of UK tax rules that decide when a contractor working through a limited company should be taxed in a similar way to an ...

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 ...

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 ...

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 ...

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 ...

Welcome to Shout99.com – an independent IR35 and off-payroll resource Shout99.com is under new management and the site is being rebuilt with a single purpose: to give contractors, business owners, end ...

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 ...