From April next year, the rules for engaging individuals through personal service companies are changing. The responsibility for determining whether the off-payroll working rules – better known as IR35 – apply will move to the company receiving an individual’s services.

This advice will help your organisation prepare before the changes come in next year.

How you should prepare for IR35

• Take a look at your current workforce (including those engaged through other intermediaries and agencies) to identify who are supplying their services through personal service companies.
• If any contracts extend beyond April 2021, you will need to determine if the off-payroll rules apply. If you need help making a decision, HMRC’s Check Employment Status for Tax service can assist you.
• Open up a dialogue with your contractors and see if the off-payroll rules apply to their existing job.
• Future proof by putting processes in place to determine if the off-payroll rules apply to future engagements. For example, these might include who in your organisation should make a determination and how payments will be made to contractors or freelancers.

For more information on IR35, please read our previous blog post – https://uniquepayroll.co.uk/ir35-everything-you-need-to-know/

If you have any questions regarding the information found in this article, you can contact us on 01473 461 028, by email at contactus@uniquepayroll.co.uk, or by visiting https://uniquepayroll.co.uk/