We've partnered with Osborne Clarke, an international legal practice who specialise in workforce and employment solutions and legislation including IR35.
Head of Recruitment Frances Lewis specialises in advising staffing companies and other employment intermediaries on all aspects of recruitment process (MSP, RPO), contracting models, taxation of contingent workers, liability and insurance aspects and Workforce Solutions sector M&A. Watch theses series of videos to understand more about the legal elements of IR35, who is affected, who is responsible, and the practical implications on these changes.
Introducing Osborne Clarke and IR35
In this video, Frances introduces Osborne Clarke and which suppliers (staffing, agency, consultancy, outsourcing) you should consider when conducting an IR35 analysis.
Who is affected by the changes?
Frances provides a great explanation of engagement statuses (agency v umbrella v limited), small company exemption, what's included in the Employment Status Test, and the difference between Tax Status vs Employment Status.
Who is responsible for the IR35 changes?
Frances talks us through the responsibility shift for businesses, her thoughts on HMRC’s CEST tool, the risks of using blanket assessments and who needs to be made aware of the assessment outcome.
Who is liable for what and when?
As a business, it's good to know when and how you could be liable. In this video Frances shares more information about the responsibility of deducting income tax and NICs, who is the 'fee payer', and an explanation of Statement of Work, 'Deemed PAYE', Agency PAYE, and Umbrella PAYE.
Frances provides some great tips to prepare for IR35 including contractor assessments and analysis, as well as changing contracts.
What will HMRC look for and the likely timescales?
What is the risk of getting this wrong? How long do HMRC have to enforce this legislation? Frances provides the answers you need to know!