For more than a decade, there have been complaints that the guidance, in the form of FAQs from HMRC, was unclear and confusing. It has constantly been a subject of debate and discussion at the industry/Government IR35 Forum.
Most recently, the House of Lords's report was also scathing about the lack of information relating to IR35.
The new guidance replacing the old FAQs and aims to provide a clearer briefing for contractors.
The 19-page guide includes:
- An overview of the IR35 legislation;
- Who is responsible for what;
- What to do if you are affected by IR35;
- HMRC's contract review service;
- Office holders
- Calculating deemed employment payment;
- Expenses and other allowances;
- HMRC enquiries and investigations.
See: Intermediaries Legislation (IR35) - Working through an
intermediary, such as a Personal Service Company
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Susie Hughes © Shout99 2014