What is IR35?
- IR35 is a Tax Legislation which changes have now been postponed until April 2021 from 2020, these changes already apply to the public sector.
What is happening in April?
- From April 2021 it is no longer the contractor’s responsibility to determine if they are in or out of scope.
- The aim of this change is to make sure all ‘disguised employees’ are paying the correct tax.
- A disguised employee is a contractor that works via their own Ltd company however they would be deemed an employee because of the way the company treats and interacts with them.