IR35 in the Private Sector - Where Are We Now?

Introduction

This virtual classroom session will review where we are regarding the latest developments on IR35 in the private sector, following the implementation of the new IR35 private sector regime changes, introduced on 6 April 2021.

This practical session will consider the problems end-hirers, agencies, personal service companies and partnerships have faced since 6 April 2021, the solutions and the planning opportunities available.

What You Will Learn

This live and interactive session will cover the following:

• IR35 in the private sector - where are we now following the changes introduced on 6 April 2021?
• Brief background to the current IR35 regime
• Status Determination Statements - what are they, who must provide them and to whom?
• Where does the liability sit?
• What the contract-out service provisions and when to they apply?
• Exemptions for small clients and wholly overseas clients
• Overcoming the inherent difficulty of getting status determinations right
• The Check Employment Status for Tax (CEST) tool
• Mutuality of obligation - what does HMRC say, what is the relevant case law?
• Current IR35 cases and why they could influence determinations
• Umbrella companies - why many contractors don't like them
• Treatment of National Insurance Contributions (NICs) and the impact of the recent raise
• Tax off-set - Demibourne principles do not apply, currently
• Indemnity clauses - are they enforceable?
• The market reaction to these IR35 changes since 6 April 2021
• HMRC enforcement - has year one really been light touch?

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.