IR35 Update

Independent IR35 guides and news for contractors, clients and recruiters.

[IR35 Update @ir35update]

PGMOL status case: Tribunal rules referees are not employees. The decision brings the long-running PGMOL employment status case to a close. While not an IR35 case, the decision is highly relevant to IR35 status assessments. https://t.co/7eTiQCyK4q

[IR35 Update @ir35update]

What happens if you disagree with your client's Status Determination Statement (SDS)? https://t.co/KR7VNGUbrj

[IR35 Update @ir35update]

New joint and several liability rules go live next week and mean that recruitment agencies and, in some cases, end clients can be held liable if an umbrella company fails to account for employment taxes correctly. https://t.co/t6v8tAWwC9

[IR35 Update @ir35update]

The IR35 offset and the double taxation problem. The IR35 offset allows HMRC to take into account tax already paid by the contractor and the contractor’s limited company when calculating the liability. https://t.co/M5F1a4r9Zs

[IR35 Update @ir35update]

The fallout from the Post Office’s £104m IR35 liability has taken a new turn, with contractors potentially owed millions in tax after it emerged that HMRC will not offset tax already paid. https://t.co/j57Q7Z6KIn

[IR35 Update @ir35update]

What ‘reasonable care’ means under the off-payroll (IR35) rules. https://t.co/5JzoSQ2Z54

[IR35 Update @ir35update]

Rupert Lowe’s new Restore Britain party vows to scrap IR35 from day one. https://t.co/WChWdwck4n

[IR35 Update @ir35update]

Carmichael v National Power plc (1999): Mutuality of obligation in casual employment (new case summary). https://t.co/4Q6POLKli7

[IR35 Update @ir35update]

Pimlico Plumbers Ltd v Smith (2018): control and limited substitution (new case summary). https://t.co/WA0BL8qnOo

[IR35 Update @ir35update]

IR35 remains the top concern for the UK’s contractor workforce in 2026. IR35 remains the main concern for the UK’s contractor workforce – even more so than tax rises –  according to new data from a leading tax consultancy. https://t.co/m2RJgYlyhJ

[IR35 Update @ir35update]

Post Office to receive over £100m to settle historic IR35 tax bill. The Post Office is set to receive more than £104m in government funding to settle a historic tax bill linked to non-compliance with the off-payroll working rules. https://t.co/GC6QnajQtx

[IR35 Update @ir35update]

CEST explained: when HMRC’s IR35 tool works – and when it doesn’t. https://t.co/vaWOXS9Zrx