IR35 Guidance

Most members will already be aware of the changes to IR35 rules from this April and the Budget has introduced further changes to National Insurance, VAT, dividend payments and pensions that may well affect chairs' employment position and remuneration.

Whether you are working as a self-employed person, as an office holder, or as a limited company contracting for services, there are likely to be significant implications. The Association cannot, and does not have the expertise, to provide specific individual advice but we do advise all members to seek appropriate advice from your accountant or similar professional advisor.

There has been a great deal of concern from interims, consultants and other public service contractors, about the IR35 rules and the uncertainty and late information, and the very late release of the HMRC’s tool for calculating possible inclusion, does not make this easier.

It is already clear that different public bodies, and different HMRC offices around the country, are taking different lines on this issue - so if you undertake work for more than one authority or public body you may find different rules are being applied.

These changes may also affect SCR authors and other contractors used by LSCBs and as the commissioning body this may carry implications for LSCBs and local budgets.

Links to the Government Website re IR35 and the IR35 Calculator are here.