Articles
Our latest IR35 blogs, guides and spotlights
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Strengthen Your IR35 Defence: The Crucial Role of Contracts
When HMRC checks IR35 compliance, they always consider the contractual agreements; clear and comprehensive contracts significantly improve a business's ability to defend itself.
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Pro Tip: Know your supply chain
Under IR35 / off-payroll working, if HMRC cannot recover unpaid taxes from parties in the labour supply chain, the liability may fall on your organisation. Ensuring that your supply chain operates PAYE properly is a critical step in reducing this risk.
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How do the changes to small business thresholds affect IR35 / Off-payroll?
The government’s recent changes to the “small company” thresholds are designed to free more businesses from reporting burdens. However, they also affect which companies should consider the off-payroll rules - because small businesses in the private sector are exempt.
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Pro Tip: Keep Robust Records to Avoid Compliance Risks
Record-keeping is crucial under the off-payroll working rules (IR35). HMRC expects businesses to demonstrate robust processes, accurate determinations, and compliance with tax regulations.
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Supreme Court decision in PGMOL – Key lessons
The key lessons from the Supreme Court case judgment of 16th September 2024, remitting the decision back down to First-tier Tribunal.
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IR35 and Off-payroll: Who is actually responsible for what?
A lack of understanding is putting hiring businesses, agencies and contractors at risk. Read our guide to learn the process of determining who should do what to make sure you don't fall foul of HMRC.
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Ensuring your IR35 Compliance
Ensure your IR35 compliance by following best practice, tightening process, helping to reduce your risk.
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Atholl House Productions Limited v HMRC – legal analysis of fourth hearing
Atholl House Productions Limited v HMRC - tribunal upholds the appeal for third time – a win for broadcaster Kaye Adams.
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Building Your Own Consultancy - An IR35 Guide for Contractors
How contractors can capitalise on the IR35 small companies exemption and build a valuable consultancy business.
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Relief as IR35 Shield Swiftly Closes HMRC IR35 Investigation
A long-time client turned to IR35 Shield for representation in an HMRC investigation, and within months the investigation was closed with no tax bill.