IR35: Frequently Asked Questions - Archive
Each link below will take you to a question in the Archive.
- What are the proposals?
- When do the rules come into effect?
- Why hasn't there been a formal consultation
about this measure?
- How do the proposals fit with the
Government's drive to support small businesses?
- If there is money left in my service
company from work done before April 2000, will it be affected by the new
rules?
- What is happening about the Judicial
Review of 'IR35' being brought by the Professional Contractors Group and
others? [Added 10/10/00]
- On what basis has the proposed 5%
deduction been derived?
- When will the first "deemed"
payments have to be calculated?
- If I earn money from a contract before
6th April 2000 but I don't receive it until after 5th April, what is the
position? [Added 14/04/00]
- If the intermediary carries out
work for a client before 6 April 2000 but is paid in arrears after 6 April
2000 will this affect the end of year turnover figure in the accounts?
[Added 14/04/00]
- Will we need to change our accounting
and payroll systems? [Added 07/06/00]
- How do I apportion allowable and
other expenses in the production of statutory accounts for an accounting
year which straddles the 6th April 2000 commencement date? [Added
07/06/00]
