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IR35 consultation

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HMRC is seeking views until 30 September 2015 on options for making the intermediaries legislation more effective.

HMRC is seeking views until 30 September 2015 on options for making the intermediaries legislation more effective.

At the Budget, the government announced that HMRC would start a dialogue with business on how to improve the effectiveness of the existing intermediaries legislation, commonly known as IR35.

HMRC is exploring options to make the legislation more effective in protecting the exchequer and levelling the playing field between direct employees and those who work in a similar manner to direct employees but through their own limited companies. Among the broad options considered are:

  • giving engagers a greater role in determining whether IR35 applies; and
  • aligning the IR35 test with the ‘supervision, direction or control’ test in the agency legislation.

The document also asks for evidence of intermediaries other than personal service companies to which IR35 may apply. See www.bit.ly/1KcbF81.

Issue: 1272
Categories: News , IR35
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