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

North East England

Description

Document Controller - Contract - North East England A fantastic opportunity to join an established pharmaceutical company as part of the Quality Assurance team at their impressive site. 

Location

Republic of Ireland

Description

QA CQV Specialist - Ireland - 18+ month contract A fantastic long-term contract opportunity focusing on delivering a new vial filling line. You'll be joining the Quality team with an overview of

Location

Republic of Ireland

Description

Automation Engineer - Contract - Ireland - Pharmaceutical Our client, One of the world’s largest pharmaceutical organisations is responsible for developing and  manufacturing   medicines

Location

Singapore

Description

Automation Engineer - Contract - Singapore - Pharmaceutical Our client, One of the world’s largest pharmaceutical organisations is responsible for developing and  manufacturing   medicines

Location

Ireland

Description

Automation Engineer - Contract - Pharmceutical  Our client, One of the world’s largest pharmaceutical organisations is responsible for developing and  manufacturing   medicines  and