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Our next Trowers Tuesday is on 5 April 2022 at 11.30 and Imogen Reseigh and Nathan Williams will join Emma Burrows to take your questions on IR35 and employment status. We will also provide an update on the use of umbrella companies in labour supply chains as well as the NICs changes.

IR35 is designed to crack down on "disguised employees". It will apply if an individual provides their services through an intermediary but they would be classed as an employee for tax purposes if they were engaged directly. The test for employment status under employment law is different and there have been some recent cases on what an employee or a worker is.

By 6 April 2022 it will have been one year since IR35 was introduced in the private sector. HMRC said they would take a light touch approach to applying enforcement penalties during the first 12 months, unless there was evidence of deliberate non-compliance.  From 6 April 2022 it's likely that HMRC's approach will change and become stricter. It is therefore more important than ever to ensure that you are IR35 compliant if you engage contractors and consultants. We will be highlighting some of the key issues that organisations have faced since the IR35 reforms were introduced. 

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Event details

Tuesday 05 April 2022
11:30am - 12:15pm


Related People

Nathan Williams

Related Services

Employment and pensions