Tax rules affecting freelancers working through personal service/limited companies or partnerships, changed on Tuesday 6th April 2021.
From this date, end clients of a certain size are legally responsible for making determinations on whether a freelancer is working in an employee-like manner (inside IR35) or self-employed (outside IR35).
We are committed to supporting our clients and freelancers through the new IR35 changes. It can seem a bit complex, but we’ve been busy preparing and training the whole team, so that we all have good comprehension and are able to support you. To that end, we have created specific support guides which you can find below.
We are very happy to chat through any questions that you may still have, feel free get in touch by phone or email.
* Please read our IR35 Client Guide for an overview on the legislative changes.
If your business is not exempt and the off payroll rules apply, then you’ll need to provide us with a Status Determination Statement (SDS). It’s helpful to know when you call in the job and we will definitely need this in place before confirming the job.
You may have an internal process, or use HMRC’s CEST tool, or we can provide you with a SDS template if needed. We’re happy to help with any questions you have, please give us a call.
* We’ve prepared an IR35 Freelancer FAQ sheet – gathering some of the questions that have come up in conversation, with some more details that we think will be helpful.
Where clients are required to make a determination on whether a booking falls inside IR35 or outside IR35, we will communicate this information to you at the earliest opportunity and we’ll share the Status Determination Statement (SDS) provided to us by the client.
Marilyn Fernandes, Compliance Manager
020 7199 3850 / [email protected]