As of 6 April 2021, private and voluntary sector businesses with an annual turnover of over £10.2 million, a balance sheet worth more £5.1 million or more, and 50 or more employees, have been responsible for deciding whether IR35 applies, and for deducting tax and NICs from contractors’ fees paid through intermediaries when it does not. How should you manage the process?
CIPD member content
This content is only available for CIPD members
If you’re already a CIPD member, please sign in to access this content
Disclaimer
Please note: While every care has been taken in compiling this content, CIPD cannot be held responsible for any errors or omissions. These notes are not intended to be a substitute for specific legal advice.
CIPD HR-inform
Access over 1500 customisable contracts, policies, letters, case law, and other HR tools, with CIPD members enjoying a 50% discount.
CIPD Trust
Tackling barriers to work today whilst creating inclusive workplaces of tomorrow.
Practical guidance to help you identify and implement good atypical working practices
What this practice is, why you should avoid it, and how to approach it if no other options are available
The 'Retained EU law bill', or REUL, changes UK employment law.
Practical advice on how to use this approach as part of your wider conflict management strategy
Practical guidance to help you identify and implement good atypical working practices
What this practice is, why you should avoid it, and how to approach it if no other options are available