When is a consultant not a consultant

Wednesday 22nd January 2020

From 6th April 2020 the IR35 rules will apply to medium and large businesses. This will mean for all contracts after that date or in relation to payments made after that date to someone who provides services to you via a personal services company will be subject to the IR35 rules – it will be down to you as the end user client to make a determination as to whether the consultant is truly an independent contractor or whether they are an employee or worker. If the consultant would be considered a worker or an employee then you are responsible for accounting for the tax and national insurance contributions to HMRC. If you require assistance with an assessment of your consultants/independent contractors pleased not hesitate to contact us.