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It has been over one year since the off payroll working rules (IR35) changed in the private and voluntary sectors.
Some organisations who engage contractors in those sectors who didn’t need to apply the rules for 2021-22 as they did not meet the size conditions — may now need to apply the rules.
Ensure you check the Employment Status Manual for whether the rules apply to your business every year.
This is particularly true if you have:
If you are new to the rules, you should find it helpful to read the steps needed to implement off-payroll working rules.
Please talk to us if you need help in this complicated area.
See: Agent Update: issue 95 - GOV.UK (www.gov.uk)
08 Apr 2024
HMRC's decision to halt its plans to restrict taxpayer helplines and direct people to online services instead has been met with relief by the Federation of Small Businesses (FSB).
The Chancellor made further changes to National Insurance contributions (NICs) following the cuts made in the Autumn Statement 2023.
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