IR35 Soft Landing Ending – Industry Trends: Part 6

With the private sector legislation now BAU, we look at the IR35 audits completed by Brookson Legal and the CEST tool and compare the results.

IR35 output definitions are:

  • Inside IR35: The service the contractor provides is deemed to reflect that of an employee and should therefore be subject to income tax and NI deductions at source.
  • Outside IR35: The service the contractor provides is not subject to supervision, direction and control, allowing them to continue being taxed via a limited company.
  • Undetermined: A tax status has not been determined for the contractor, meaning they are not classed as inside or outside of IR35.
    To learn more about our findings and how the different service features will impact your business, take a look at our infographic.

For any business that is concerned with what they have read so far get in touch, as we would be happy to offer our expertise along with a selection of free IR35 reviews to test your process.