IR35 & Employment Status - Tax Tests Explained

Introduction

IR35 is complex and organisations will need to get up to speed to ensure they remain compliant.

This virtual classroom seminar will explain what IR35 is and what obligations are placed on organisations that engage freelance contractors. The session will explore the legislation in detail, recent IR35 tribunals and what they mean for future cases.

There will be plenty of opportunity to ask questions and familiarise yourself with this topic.

What You Will Learn

This live and interactive session will cover the following:

• IR35 - what is it and who does it affect?
• Detailed look at the legislation - Chapter 8 of the Income Tax (Earnings and Pensions) Act (ITEPA)
• IR35 in the public and private sectors since 2017 and 2021 - Chapter 10 ITEPA
• Determining IR35 status
• Recent IR35 cases
• HMRC Check Employment Status for Tax Tool

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.