Intermediaries Legislation (also known as IR35)

Posted by Jim on February 05, 2019  /   Posted in Blog

How to determine if  key personnel identified under contracts may fall within the scope of the Intermediaries Legislation for the purpose of payment of tax and National Insurance Contributions.

Bidders  must confirm in the Eligibility response Envelope  if:
They are providing the service directly to the Client(s) as a self-employed contractor, sole trader, freelancer, or consultant and pay themselves through their own limited company or partnership or have a material interest in that company;

They are supplying the workers through an Agency or Managed Service Company, and all workers are included on  payroll or paid through an umbrella company. If so, they will be required to provide details of how payments are made in compliance with PAYE and the IR35 rules (or state N/A)

Where they are NOT supplying the workers through an Agency or Managed Service Company,they will be required to explain how payments will be made to workers from 6 April 2017 to comply with the IR35 rules (or state N/A).

Further details on the IR35 obligations can be found at https://www.gov.uk/guidance/ir35-find-out-if-it-applies

About Jim

James is a director with JCR Network Services Ltd, which provides sales, marketing and business development expertise to local SMEs in Ireland and the UK. Many businesses have developed their growth strategies through our focussed actions. We specialise in helping the agri-food , emerging technology, manufacturing and services sectors.

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