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IR35 Refresh – What is IR35 and how is status determined?

Andy Chamberlain explains the fundamental principles of IR35 and the key factors that determine IR35 status.

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Andy Chamberlain
57 minutes
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IR35 Refresh – Who’s on the hook for an IR35 tax bill?
57:52

It may be old news, but IR35 legislation (and it’s younger sibling, the off-payroll working rules) is as complex and unpredictable as ever.

That’s why, over the coming weeks, the IPSE Policy team will be hosting a short series of IR35 refreshers for contractors covering everything – from the basics of figuring out your IR35 status, to the latest contractual strategies being deployed by clients and freelancers.

Whether you’re a seasoned professional looking to brush up on your IR35 knowledge, or a prospective freelancer in need of an introduction to the rules before launching your contracting career – we’re aiming to offer something for everyone in this series.

In this webinar IPSE’s Director of Policy, Andy Chamberlain, will explain the fundamental principles of IR35 and the key factors that determine IR35 status.

The webinar will answer the following questions:

  • What is IR35 (and why is it so controversial)?
  • The key criteria (substitution, control and mutuality of obligation) – what do they mean?
  • What are ‘business-on-own-account’ tests?
  • Why case law and employment status are crucial?
  • How accurate is HMRC’s Check Employment Status for Tax (CEST) tool?
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