Properly known as the ‘intermediaries legislation’, the rules are more commonly referred to as IR35. After 12 years of trying to cope with complex legislation, HMRC issued new guidance and a consultation on ‘controlling persons’ in May (which closes on 16 August). The guidance takes the form of 12 ‘business entity’ tests; it provides six example scenarios which will operate as a trial for one year. Along with the 47 pages of guidance, HMRC has set up specialist teams and a helpline to assist organisations. Whilst the consultation proposes that a ‘controlling person’, defined as someone who is able to shape the direction of the organisation having authority or responsibility for directing or controlling the major activities of the engaging organisation during the year, will be under PAYE/NICs, this will only be from April 2013.
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