Significant changes to the UK’s IR35 off-payroll working rules came into force on 6 April 2021. First implemented in the public sector, the rules for engaging individuals through personal service companies (or other prescribed intermediaries) now apply to all private-sector medium and large businesses, and they are required to determine and assess the contractor’s status to identify whether they are caught by the off-payroll working rules.

Despite being in place for over three months following a 12-month delay in implementation, uncertainty remains.

As a company in the private sector, how can you determine whether IR35 may apply to the relationship you are entering in to?

Employment partner Helen Wyatt and Tax solicitor Michael Fluss have produced a comprehensive, easy-to-follow flowchart designed to assist a company in the private sector to determine whether IR35 may apply to their contractor relationships.

To download a copy of the flowchart, please click here.

Alternatively, please contact Helen or Michael to discuss your IR35 concerns and how Keystone Law may be able to help you determine whether IR35 may apply to the contractual relationship.

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This article is for general information purposes only and does not constitute legal or professional advice. It should not be used as a substitute for legal advice relating to your particular circumstances. Please note that the law may have changed since the date of this article.