As many of you will be aware, there have been a lot of webinars, podcasts and papers over the last few months about the imminent changes to the IR35 regulations to be used in the private and third sectors from April 6th.
To point you in a useful direction, the link HERE takes you to a solid webinar review on the subject. It lasts 45 minutes and features Brookson Legal in conversation with Eton Bridge Partners. The IIM is comfortable with the information given, with the only real update since the webinar was produced towards the end of last year, being the adjustments by HMRC to their definition of an ‘intermediary’.
We hope you find the information helpful in building your own approach to the regulations, when either contracting directly with the end client, or operating through a provider route. The approach is the same – just tempered by how close you are to the original determination – which of course is now the province of the end client and not you, the actual tax payer.
The exception to this is where you are contracting with a defined small company, where you continue to be deemed capable of doing your own determination. Please note that this does not preclude you from doing the determination. To assist with this, there is a Status Determination Statement (SDS) format HERE.