Determining IR35 Status - A Bitesized Guide

Introduction

The changes to IR35 in 2017 and 2021 have been hugely controversial and costly for business but they have done nothing to address the inherent complexity of determining status - the underlying status rules remain the same.

In this short webinar IPSE’s Director of Policy, Andy Chamberlain, explains the key factors that determine IR35 status and why so many clients are getting their IR35 determinations wrong.

What You Will Learn

This webinar will cover the following:

• What is the relevant case law and what does it tell us about determining status?
• What are the key status criteria and how are they interpreted: substitution, control and mutuality of obligation?
• What are the ‘business-on-own-account’ tests?
• How accurate is HMRC’s Check Employment Status for Tax (CEST) tool?

This webinar was recorded on 9th January 2024