1 Contributions by David Smith
PRACTICE NOTES
IR35 off‑payroll working for public authorities and medium/large private sector clients: scope, SDS, fee‑payer obligations, calculations, set‑off and enforcement (UK)
Practice Note: IR35—introduction, developments and key difficulties
As outlined in Practice Note: IR35—introduction, developments and key difficulties, the IR35 framework consists of two principal aspects. This Practice Note sets out the aspect of IR35 that applies where:
from 6 April 2017, a public authority, and
from 6 April 2021, a private sector entity (other than one that is ‘small’ or does not have a ‘UK connection’) engages a worker through an intermediary such as a personal service company (PSC).
This aspect is described as the ‘large and public client off-payroll regime’ throughout this Practice Note and across all items in this subtopic. The other aspect of IR35 applies in every other situation, for instance where the contracting end client is a small private sector entity or lacks a UK connection. That regime is termed the ‘small client off-payroll regime’ throughout this Practice Note and all other items within this subtopic. For an explanation and discussion of the small client off-payroll regime, see Practice Note: IR35—the small client off-payroll regime. Broadly, the effect of the large and public client off-payroll regime is, in relevant cases, to allocate the responsibility for assessing...
Tax
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