Anne Mannix discusses one year of IR35 with tech publication UKTNPosted: 19 Apr 2022
IR35 – the off-payroll working rules – have been in force for a year. Tech news site UKTN considers the impact on tech businesses.
Our employment partner Anne Mannix has contributed to the article, reflecting on the clients she has helped who had wrongly assumed the regulations applied to them. Anne explained that as the regulations only apply to medium and large organisations, they need to meet two of the three gateway tests around the number of employees, balance sheet and profits.
Anne also expressed concern about businesses that are making a blanket determination about the legislation or forcing contractors to use a particular umbrella company, adding: “Not only is it possible that those businesses end up paying extra National Insurance, but they are also preventing their contractors from making the most of their own tax situations and are failing to satisfy their requirement under the law to approach this diligently.”
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