Topic
Off-Payroll Working
13 published works
GT London Law Blog
Threshold Changes to UK Off-Payroll Working Rules (IR35): End User and Contractor Considerations
By Sophie Allen, Virginia Allen, Kate Martin, Julia Nefedovica, Alex Tostevin
Changes to the UK’s IR35 regime, also known as the off-payroll working rules, will take effect in April 2026. The regulation continues to play an important role in how businesses…
GT L&E Blog
Threshold Changes to UK Off-Payroll Working Rules (IR35): End User and Contractor Considerations
By Sophie Allen, Virginia Allen, Kate Martin, Julia Nefedovica, Alex Tostevin
Changes to the UK’s IR35 regime, also known as the off-payroll working rules, will take effect in April 2026. The regulation continues to play an important role in how businesses…
Employer Perspectives
Off Payroll working (IR35): New Chancellor scraps repeal plans in latest mini-budget U-turn
By Sophie Miller-Molloy, Sherilee Nairn
Reversing his predecessor’s pledge, the new Chancellor of the Exchequer, Jeremy Hunt, announced in an emergency statement on 17 October 2022 that the off payroll rules will not be scrapped…
Employer Perspectives
Mini Budget 2022 – Off-payroll working (IR35)
By Freddie Calder, Sherilee Nairn
IR35 regime Among possibly more eye-catching headlines, last week the Chancellor made a significant announcement in respect of the IR35 reforms by announcing that these will be repealed from 6…
Pannone Corporate News and Opinion
HMRC announces changes to the IR35 off-payroll working rules
If your business uses the services of consultants and contractors through an intermediary such as a personal service company, you will be aware of the importance of getting ready for…
Employer Perspectives
Latest update: IR35 and the private sector
As discussed in our previous posts in April 2019 and January 2020, the government intends to apply the IR35/off payroll reforms to the private sector in April 2020. By way…
Employer Perspectives
On the horizon: IR35 and the private sector
By Roxanna Sarkar-Patel, Miriam Bruce
As we flagged in our post in April 2019 (https://www.mayerbrown.com/en/perspectives-events/blogs/2019/04/ir35-reform-what-employers-can-be-doing-now-to-prepare), the government intends to apply the IR35 reforms to the private sector in April 2020. As a reminder, the IR35…
Pannone Corporate News and Opinion
2020 – New year, new government…. what are the implications for employers and employees?
The tumultuous political landscape of 2019 created massive uncertainty about what would happen regarding Brexit and with our own laws and policies. Now the dust has settled, and with the…
Employee Benefits Blog
UK Tax Changes Shift Worker Classification Burden to Clients
By Katie Clark, Paul McGrath, James Ross
The UK Government has confirmed that it will extend to the private sector tax rules designed to target tax avoidance by contractors who operate through an intermediary personal service company…
Tax Talks
Change to IR35 tax obligations from April 2020 for medium- and large-sized companies
By Philip Gilliland, Stephen Pevsner
New rules to be introduced from April 2020 will make certain companies who engage workers through intermediaries (the “client”) subject to: assessing whether the workers should be treated as employees…