Our IR35 specialist team will help review and assess your status
IR35 contract review and risk assessment service by expert, experienced accountants.
Consultation on IR35 status and how that might impact you or your business.
How might the introduction of the new off-payroll rules affect you in 2020.
Bespoke take home pay calculations depending on whether you are inside or outside IR35
What is IR35?
IR35 is tax legislation designed to prevent contractors and freelancers from providing services via an intermediary, such as a limited company, but who would normally be classed as an employee if that intermediary did not exist.
These types of workers are also known as disguised employees by HMRC. If caught by IR35, you will end up paying income tax and National Insurance contributions as if you were an employee.
As a contractor, you will need to ensure you are compliant with the new rules. This is made more difficult as HMRC do not make it easy to distinguish between contractors and employees and there are a variety of questions you need to answer to get a decision.
The 3 basic principles
What control does the worker have over the client to determine how, what and where the work is completed?
As an independent supplier you should clearly not be ‘controlled’ by your client as if you were one of it’s employees and thus need to be able to determine how, what and when you work as much as possible.
Does the client specifically need a personal service from the worker or could a substitute be sent in their place?
This is invariably the first thing any IR35 review will consider and whilst many agency contracts will include such as clause, they can be constructed badly.
Mutuality of obligation
If the end client is obliged to provide the member with work to carry out on an ongoing basis and the member has an obligation to accept and carry that work out, this can show the existence of ‘mutuality of obligation’ between the member and the end client.
An existence of ‘mutuality of obligation’ can indicate the worker may not be self-employed and the relationship may be more employment.
How can JSA help with IR35?
Our experts at JSA understand that IR35 is a complicated and confusing piece of legislation and that frequently, it’s based upon judgement and how the rules are applied.
Our specialists have the skills, people and expertise to navigate around the legislation and how these rules may change in the future.
JSA can offer a free unbiased consultation and unlimited IR35 compliance reviews as part of our comprehensive plus packages with a refresher every six months to give you complete confidence and piece of mind.
Meet Chris James, Head of Accounting Services at JSA and FCSA chairman
Chris James is the Head of Accounting Operations at JSA, a Fellow of the ICAEW and currently FCSA chairman with a career that spans over 20 years.
Not only does Chris understand every aspect of running a business compliantly and the accounting requirements that it needs to follow, his vast experience and expertise is perfectly positioned to pass on that knowledge to all our accountants at JSA.
This means that you can be confident in knowing that your dedicated accountant will be as knowledgeable and understanding as Chris. This ensures our customer service is always consistent and the service you are get is second-to-none.
IR35 and Off-payroll news, analysis and expert opinions
We are here to help you understand what the off-payroll (IR35) reforms mean to you. Here, Chris James answers key questions about the off-payroll (IR35) reforms.
If you are being affected by the reforms to off-payroll (IR35) rules, it’s important to take specialist advice before thinking about closing your limited company.
Find out about our next off-payroll seminar for agencies, hosted by Chris James, Head of Accountancy here at JSA Group and Chair, FCSA.
A fixed fee, online accounting service
We’ve been operating specialist accountancy services for contractors and freelancers since 1989 and our package comes with a whole heap of benefits. The most important however is having people to look after you and go the extra mile. Our account managers build close relationships with our clients, explaining things clearly and making sure you always know exactly what’s going on.