Framework for changes to IR35 announced.

HMRC has released details of proposals to enhance the effectiveness of the IR35 tax rules, which were established in 2000 to stop people avoiding tax by working through an intermediary such as a Personal Service Company (PSC).  HMRC is recommending various options for change, such as treating  people who work through a PSC as direct employees and requiring them to be taxed as such.  HMRC is inviting views about how such an approach would work in various situations, and whether the proposed IR35 reforms would achieve their objectives.  The deadline for responses is 30th September 2015

Read more about the proposals at:

https://www.gov.uk/government/consultations/intermediaries-legislation-ir35-discussion-document

 

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