Available on the Revenue’s website, the statement sets out how to decide whether the rules apply to you and what to do if they do.
The Revenue also provides an example and a blank step-by-step guide, which can be printed out to help calculate the payment.
Anti-IR35 body the Professional Contractors Group this week meets representatives of the Inland Revenue at the High Court in London, in a bid to have the controversial legislation overturned. IR35 is intended to hit contractors operating through service companies where they are the sole employee. But the PCG claims the Revenue’s crackdown is unfair because it taxes one-person businesses more harshly than large organisations.
Leaflet IR175 ‘Supplying services through a limited company or partnership’
This note shows where IR35 rules apply, and what to do if they do apply.
Just one half of UK practices have implemented a pricing structure around auto enrolment implementation and advice - with many suffering increased costs
Deloitte's north-west Europe foray; BDO, Smith & Williamson investment paths; Shelley Stock Hutter; and Wilkins Kennedy discussed by editor Kevin Reed on our Friday Afternoon Live broadcast
Accountants should alter their perspective on auto-enrolment to maximise business opportunities, according to Eric Clapton.
Kevin Reed discusses whether new accountancy group Cogital can rival the Big Four...and its likely direction of travel