HMRC’s IR35 legislation aims to ensure that contractors pay the same tax and NICs as an equivalent employee. New changes will be implemented in April 2020 to increase compliance by transferring more responsibility to large and medium companies to administer IR35 and draft legislation has now been published.
Be prepared for the new changes with this full-day course on the existing IR35 rules in the public sector, the legal tests applied to distinguish ‘true’ contractors and off-payroll workers, and receive practical advice and insight in order to ensure your contractor workforce or practice is ready for the new regime.
The course covers:
The background and aims of the IR35 regime
Distinguishing between contractors, intermediaries, employees and workers
A review of the key employment law case authorities informing the IR35 rules
The new 2020 changes and how this will affect employers, business and contractors