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IR35: Navigating Employment Status Rules

  • Webinar

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The new Chancellor has announced that the recent reforms to IR35 will be repealed. This means that from April next year, contractors will once again be responsible for determining the status of their own engagements and it is they who will be held liable by HMRC.

But determining IR35 status is notoriously difficult. The rules are so complex it is impossible to be absolutely certain of the true status of any particular engagement. Yet it is essential, in our view, that contractors and - for the time being at least - their agencies and their clients grapple with the rules and try to make determinations as accurate as possible.

In this webinar, IPSE’s Andy Chamberlain and Sandeep Dhillon from Talmix will examine the case law which sets out the status rules and consider the options for those seeking work opportunities outside the UK, beyond the reach of IR35 altogether!

The webinar will cover:

  • Relevant case law and the hypothetical contract
  • The requirement for personal service – can you send a substitute?
  • The control factors – how, when, where and what work is done
  • Mutuality of obligation – what it means and why it’s contested
  • The business-on-own-account tests
  • The CEST tool (and why we don’t like it)
  • IR35 when working for overseas clients

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