Off-Payroll Working Rules (IR35)
IR35 is tax legislation that was introduced in July 2000 to address tax avoidance by individuals supplying their services through an intermediary (such as a Personal Service Company) who may not be paying the appropriate levels of employee income tax and national insurance contributions.
In April 2021, the responsibility for determining the employment status of an engagement in the private sector shifted from the Contractor to the Hirer or End Client.
This means that moving forward, Clients need to decide on the IR35 status of an assignment, and the determination will be one of Inside or Outside IR35.
We have a comprehensive understanding of the legislation and extensive global experience and success in supporting our customers.
Click here to find out how Clement May can support you
Useful links & Resources
Consult our Off-Payroll Working Rules (IR35) Guide and our Calendar to help you prepare for the forthcoming changes and the potential impact to your business from April 2021.
Overview of the IR35 Reforms
IR35 Reforms calendar
Off-payroll (IR35) Status Determination Statement -
Exempt Company Declaration Form - Download
Understanding the Off-Payroll working Rules (IR35)
Check Employment Status for Tax (CEST tool)
Navigating through the CEST tool
Helping you to navigate the IR35 Reforms:
We are well placed to support your business with a number of IR35 management solutions. They include:
Training Support for your Hiring Managers
Having had considerable experience in implementing the Reforms into the Public Sector in 2017 and readying our Clients and Contractors in the lead up to the postponed Reforms of April 2020, we have considerable experience in providing practical guidance and support to your Hiring Managers, HR and Procurement Departments in demystifying IR35. Click here to request a callback.
We can perform role reviews of your incumbent workers to help you establish the potential risk and impact to your business. This entails undertaking a topline review of each assignment and will give you an overview of the anticipated outcome of employment status. A better understanding of the level of risk will help you create the right forward solutions for your business. Click here to arrange a review for your business.
Employment Status Assessments
Working alongside the CEST tool, we provide our customers and candidates with access to industry-leading IR35 assessment review services. This allows for a comprehensive assessment completed by all parties in the contractual chain – Candidate, Client, and Agency. This process will provide you with a determination of whether the contract supports the status of Inside or Outside IR35. Click here to arrange a callback.
Through our expertise in providing payroll solutions for a number of large multinationals, we can provide your business with additional support in payrolling any workers that are engaging directly with your business and/or where you are looking to consolidate your supply chain and reduce your points of risk. We can help you improve your controls, reduce your tax exposure, and streamline your payment processing, bringing greater efficiencies to your supply chain. Click here to arrange a callback.
Statement of Work
Where a contractor is working on an outcome-based project or assignment, we can offer those engagements by way of a Statement of Work (SOW). We can work with you and the Contractor to clearly define the project scope, the deliverables, and the method and frequency of payment are aligned to the successful delivery of agreed milestones. Click here to request a copy of our Contract.
Fixed Term and Permanent recruitment services
We know the threat of losing a business-critical worker can have a detrimental impact on a key project or business function. If, and wherever possible, you are able to employ a contractor on a fixed term/ permanent basis, our teams are here to support the onboarding process to permanent employment. Click here to arrange a callback.
Your Questions Answered
Understanding the Off-Payroll working rules (IR35). We've answered your most frequently asked questions.