IR35 is changing in April 2021. The government are reforming IR35 tax legislation so that the responsibility to determine assessments as “inside” or “outside” of IR35, now falls to the end-client (the person who is paying for and receiving services).

The purpose of IR35 aims to combat disguised employment tax avoidance. With the responsibility shifting to end-clients, contractors, agencies and clients are left unsure of how IR35 affects them and what happens when contractors are employed via an agency.

Jodie Willis, our compliance co-ordinator has been learning the nitty-gritty of IR35 and working with specialists and legal partners so that we can do our best to keep our clients and contractors in-the-know. With much uncertainty surrounding the subject, Unite People have put together two handy guides to help you understand the implications to you of IR35 for assignments post-April 2021.

 

Use the links below to download either the client or contractor IR35 guide. 

 

IR35 Handbook | Contractor Edition

 

IR35 Handbook | Client Edition

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