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The IR35 update - all you need to know

Advert for IR35 podcast CPD tax update

The episode is a refresher and update on developments affecting legislation known as IR35

It includes

· a run through of the basics of IR35, including key changes over the last few years

· the key tests often applied in determining employment status

· Check employment status for tax tool and a suggested approach for the use of the tool

· Umbrella company updates and compliance

Ros Martin tax consultant
Ros Martin tax consultant

By the end of the episode you will have an updated and excellent knowledge on IR35, how it works and the current approach to employment status compliance.

The guest is Ros Martin. Ros is leading tax consultant and can be contacted at or

The contents and timings

1:01 Introduction to Ros Martin

1:17 What is IR35? - the basics

2:14 Why IR35 was created

2:45 Tax aims of IR35

3:33 Simple IR35 example

5:21 The two key dates

6:32 The 2021 change

8:13 The whole group or the single entity?

8:52 Intermediaries legislation

9:08 The importance of the chain of supply

10:02 Substitution and multiple contracts / intermediaries

13:56 Ready Mix concrete case and control

16:10 Substitution and highly skilled individuals

17:52 Control - who, what, where and when

21:06 Mutuality of obligation

23:18 Integration

24:50 Use of own tools

26:23 Financial risk

29:47 Fixed rate or hourly rate

30:34 Check employment status for tax tool (CEST)

31:09 CEST suggested approach

33:34 IR35 contracts

35:07 Umbrella companies

37:40 Working abroad

38:54 HMRC approach to compliance

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