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As promised, the Government has produced the guidance and final details relating to the implications of IR35 for so-called office holders.
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HM Revenue and Customs has cranked up its crackdown on suspected IR35 abuses, opening 193 new IR35 investigations in the first half of this tax year – more than treble the 59 IR35 investigations the taxman opened in the whole of the previous year.
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The latest meeting of the IR35 Forum covered a wide range of freelancer related issues but judging from the minutes, there was more agreements to report back in the future rather than concrete developments, although HM Revenue and Customs did confirmed its increased compliance work was meeting its new target for extra cases.
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Experts are already divided about the impact of the new IR35 rules which are intended to catch freelancers who are 'office holders' of their client or those regarded as office holders.
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The first legislative change to IR35 in over a decade will put beyond doubt that freelancers who are 'office holders' or 'considered to be office holders' of their client would be caught for income tax purposes under IR35 provisions. So Shout99 asked HM Revenue and Customs, what or who is an 'office holder'?
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Black and white were never the colours of IR35, so it seems unfortunately appropriate that the first legal attempt to strengthen its provisions should also be seen as 50 shades of grey.
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In the first legal change to IR35 in more than a decade, the Government has announced a new clause which will make it clear that freelancers who are office holders or hold integral senior positions in an organisation will be caught under IR35.
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The BBC has been forced into changing its arrangements with freelance staff and introduce a new 'employment test' for its contractors after severe criticism of the broadcasting body - and other public sector organisations - for contracting with highly paid workers through their own companies rather than on the payroll.
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Agency representatives, APSCo, has met officials from the Treasury and HM Revenue and Customs to express its concerns about the new Treasury guidelines on off-payroll arrangements.
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Freelancers' groups have had mixed reactions to the recent damning report by the Public Accounts Committee’s report into ‘Off-payroll arrangements in the public sector’.
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