IR35

• 15 Minutes
• For all staff
• UK

IR35 now applies to all medium and large enterprises, placing responsibility on the engaging company to assess whether a contractor or consultant arrangement falls within the rules. This 15-minute express course helps staff identify the aim and key features of the legislation, distinguish between contracts inside and outside its scope, and arrange engagements so the position is clear from the start.

Status determinations carry tax liability, and getting one wrong transfers unpaid tax and penalties to the engager rather than the contractor. Assessments are frequently made by hiring managers who never see the legislation. Training the people who engage contractors is the practical control, because the decision is made long before finance or tax sees the arrangement.