Skip to main content

IR35 draft legislation takeaways

Malvina Gosik our consultant managing the role
Posted by  Malvina Gosik
Published on 17 July 2019

Today, 11th July 2019, the government has published the draft legislative rules for Off-payroll working in the private sector, as part of the provisions for the Finance Bill 2020 and their commitment to a competitive and fair tax system.

Since the consultation there hasn’t been any dramatic changes, however, below are Quanta’s key takeaways from the publication:

  • The government will simplify the test for small businesses, reducing the complexity in applying the rules.
  • For those end clients where the company ceases to be small, the client will be brought into the scope of the rules from the start of the tax year following the filing date at which it ceases to qualify as small under the Companies Act 2006 test.
  • The end client is required to pass the status determination to the agency and now, also the worker directly to improve the clarity of their tax position.
  • The transfer of liability will stand and is intended to be used in circumstances in which, for example, a promoter of tax avoidance has entered into the labour supply chain.
  • End clients must now demonstrate reasonable care and the government will set out the minimum requirements for the ‘status disagreement process’. This will ensure workers can expect the same treatment regardless of which end client they engage with.
  • CEST is likely to get a revamp but we aren’t sure what that will look like just yet, so watch this space…

For further detail, click here for the summary of responses. 

Whether you sit inside or outside IR35 or you’re looking for your next permanent position, we can help you find what you’re looking for. View our latest vacancies now, or if you’re an employer looking for top talent across life sciences, renewables and ICT, take a look at our client section.


Similar Jobs

Location

Copenhagen

Description

Management Consultant – Information Security Management System Implementation – Denmark – 7 month contract plus extension Quanta are supporting a global energy organisation with the

Location

South West England

Description

Project Engineer required to join a global CMO for an initial 6 month contract.  Role: Focussed on clean utility projects (process piping) the project engineer will need experience working on

Location

Cork

Description

A research-based Biopharmaceutical company that discovers, develops and commercialises innovative medicines in areas of unmet medical needs are searching for a QA IT Lead!!  They require a QA

Location

South West England

Description

Would you like to work for one of the largest CMO’s in the world? Well look no further as we may have the opportunity for you! CQV Clean Utilities Engineer required to join a global

Location

Leipzig

Description

Excellent opportunity for a German Speaking Laboratory Technician to join a Global Medical organization in Saxony on a Permanent basis.  Job / task description Job title: Quality Control