IR35: Frequently Asked Questions - Expenses
Each link below will take you to a question on an Expenses topic.
- Personal Service Company workers
will be worse off than ordinary employees under the legislation because
they will only be able to claim 5 per cent of their expenses
- What sort of expenses will be covered
by the 5 per cent?
- Can I get tax relief on payments
to secure professional indemnity insurance?
- Will travel expenses be allowed?
- How do I apportion expenses between
engagements that are affected by the IR35 rules and those which are not?
- Can I get tax relief when working
out the IR35 deemed payment for money spent by my Personal Service Company
on training?
- How will company car expenses be
treated?
- What sort of capital allowances
can be deducted when working out the IR35 deemed payment?
- Should I deduct the 5 per cent expense
allowance from income for each relevant engagement? [Added
14/04/00]
- Does all capital expenditure now
have to be made by an employee through expenses and not by the company
except where such purchases are made from the 5% allowance? [Added
14/04/00]
- How do I apportion the expenses
when working out the IR35 deemed payment where a contract straddles the
end of the tax year? [Added 14/04/00]
