IR35 calculator available; case goes on

Designed to calculate deemed payments under the controversial new rules, it can be downloaded by clicking here.

The Revenue also provides an example and a blank step-by-step form, which can be printed out to help calculate the payment.

Anti-IR35 body the Professional Contractors Group this week continues its fight against the Revenue in the High Court in an attempt to have the legislation abolished. Last week the judge, Mr Justice Burton, and Revenue QC Richard Plender cleared their diaries to allow the case to continue today and tomorrow.

After that time, the judge is expected to go into recess before announcing his judgement.

Links IR35 resource centre

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