Home > > Welcome to the IR35 centre

Welcome to the IR35 centre

Why IR35?

The term IR35 relates to legislation intended to apply a PAYE and NIC charge on earnings from a company or partnership which is termed an "intermediary" by the rules. It prevents the lower rates of tax which would otherwise apply from being available to work which is regarded as "disguised employment".

It is vital that you seek our advice on all aspects relating to IR35.

Understanding the rules and how they impact on your business is an area where we have gained considerable expertise. These website guides are designed to provide you with an introduction to IR35. However, given the impact of IR35, it is essential that you seek our advice on your specific circumstances. Do please email us or call, we would be pleased to meet with you to ensure that your planning reflects the very latest approach to IR35 and all its implications.

Our advice will be designed to ensure that your planning is IR35 effective.

Business tax

19-Mar	No new taxes and a moratorium on regulations, says BCC
19-Mar	Employers to be allowed to issue electronic P60s
17-Mar	What may the 2010 Budget bring?
17-Mar	Venture Capital Trusts look set to stay
16-Mar	Employment regulations 'jeopardising' job creation
15-Mar	HMRC warns on PAYE penalties
11-Mar	R&D tax credits need to be open to 'all firms'
10-Mar	Budget date set for 24 March
09-Mar	Reform regulations and business tax to help 'balance' the economy
08-Mar	Plan to balance public finances must be 'convincing'

Upcoming deadlines

No results available

View all deadlines

IR35 centre

Our Latest News

More changes to the option to tax

On 1 June 2008, a new version of VATA 94 Schedule 10, covering the option to tax, was introduced in order to bring more clarity and simplifcation to a set or provisions, which had been widely misunderstood and often abused.

No new taxes and a moratorium on regulations, says BCC

The British Chambers of Commerce (BCC) has called on the government not to impose new business taxes and to reduce the burden of red tape in its Budget submission.

Employers to be allowed to issue electronic P60s

Employers will be able to issue P60s in electronic form from the end of the coming tax year, 2010/11.

Simplified de minimis VAT tests for partial exemption

With effect from VAT periods or VAT years starting on or after 1 April 2010, two new, optional de minimis tests will be introduced to save certain partly exempt businesses the need to carry out complicated and time-consuming calculations.

Decision to abolish cheques attacked by MPs

Moves to phase out cheque payments by 2018 have been criticised by the House of Commons Treasury Select Committee.

ISA savers should consider switching accounts despite delays

People with savings in ISA accounts could be missing out on substantial amounts of interest, it has been claimed.

What may the 2010 Budget bring?

A brief preview of what may or may not be in the last Budget before the general election.

Higher fees for new workers’ pension scheme

The government’s plans to establish a workplace pension scheme for lower paid employees have been criticised after it was revealed that people who join initially will have to pay a 2 per cent contribution fee.