whitepaper | insights

IR35 off-payroll working legislation- primary factors

This whitepaper sheds light on the primary factors to consider when evaluating whether contractors are inside or outside IR35.

Previously it used to be the responsibility of the contractor to determine their own employment status by assessing their contract and working practices. However, now the legislation makes the end hirer responsible for status determination. There are significant financial and reputational risks if HMRC successfully challenge your wrong decisions.