Skip to main content

IR35 draft legislation takeaways

Olivia Graham our consultant managing the role
Posted by  Olivia Graham
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

Valencia

Description

Our international IT client has an urgent SysAdmin role available at their office in beautiful Valencia, Spain. This long-term contract position is focused on administration of SharePoint Online, S

Location

London

Description

Are there any Electrical Project Managers out there looking for a new challenge? We are currently helping one of our clients, a market leader in renewable energy, in their search. If you are available

Location

Republic of Ireland

Description

With global demand for medicines and vaccines increasing; there is a need to expand production capacity and as a result, create multiple roles. One of our global pharmaceutical clients is looking for

Location

Republic of Ireland

Description

With global demand for medicines and vaccines increasing; there is a need to expand production capacity and as a result, create multiple roles. One of our global pharmaceutical clients is looking for

Location

County Cork

Description

One of our pharmaceutical clients - a global healthcare leader - is looking for an Operational Excellence Specialist to join their team close to the picturesque and historical city of Cork; which is