HMRC launches consultation on reform of the intermediaries legislation (IR35) for off-payroll working in the public sector
HMRC has published the anticipated consultation announced in the Budget 2016 on new measures within the IR35 rules that will move responsibility for applying the intermediaries legislation on workers operating through their own limited company in the public sector to the public sector body, agency or other third party paying the worker’s company.
The intermediaries legislation, often known as IR35, was introduced to ensure that people who do the same job in the same manner pay broadly similar amounts of income tax and National Insurance, whether they’re employed directly or they work through an intermediary, such as their own limited company.
The new consultation sets out how the changes are intended to work. The main purpose of the changes is to make public sector bodies and agencies responsible for operating the new tax rules applicable to off-payroll working in the public sector.The rules will remain unchanged in the private sector.
Lawspeed will examine the proposals contained in the consultation at the forthcoming ‘Taxing Times’ seminar on 16 June 2016 in London
Adrian, a highly experienced lawyer, founded Lawspeed in 1997. He is responsible for developing our extensive portfolio of products and services, including the widely used Lawspeed contract templates. Adrian is an expert on “recruitment law” and specialises in contracts, regulatory compliance, employment status and dispute handling. He is chair of the trade body the Association of Recruitment Consultancies, the only lawyer lead recruitment trade body in the UK. Adrian and his co-director Ravi devised Standards in Recruitment as a vehicle for helping drive up standards and compliance in the industry.
Adrian is our lead in discussions with the government over regulatory evolution. Apart from assisting with client support, Adrian’s primary role is research and development into methods of business delivery, our latest service Proterms being his most recent project. Adrian heads our IR35 lawyers team.