IR35 Customer Guidelines

From 6th April 2017, the organisation paying the contractor’s limited company will be liable for establishing the contractor’s IR35 status. This could be the recruitment agency or, for contractors engaged directly, the end client or bank partner. Contractors trading through their own limited liability company will also no longer receive the 5% tax free allowance, meaning that even more of their earnings will now be subject to employment taxes. Therefore, we have put together some guidelines for both our customers and contractors to assist you with the implementation of IR35 on 6th April 2017.