In the second of two articles, Peter Rayney explains how to navigate the IR35 and off-payroll working rules
Last month, I looked at the original IR35 regime. Broadly, its objective was to prevent avoidance of PAYE and National Insurance Contributions (NICs) by contractors and the like, where they provided their services through personal service companies (PSCs). The responsibility for determining whether the PSC’s engagement with the client or end-user lay with the PSC, its owner or the worker.
Off-payroll working
However, due to a serious lack of compliance and effective policing of the regime by HMRC, radical changes took place in 2017 and 2021 with the introduction of the off-payroll working rules.
