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 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 contracted-out service provisions are and when 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 do not like them
• Treatment of National Insurance Contributions (NICs) and the impact of the recent raise
• Tax liability off-set introduced in 2024

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.