IR35: Frequently Asked Questions - Archive

Each link below will take you to a question in the Archive.

1. What are the proposals?
   
   
2. When do the rules come into effect?
   
   
3. Why hasn't there been a formal consultation about this measure?
   
   
4. How do the proposals fit with the Government's drive to support small businesses?
   
   
5. If there is money left in my service company from work done before April 2000, will it be affected by the new rules?
   
   
6. What is happening about the Judicial Review of 'IR35' being brought by the Professional Contractors Group and others? [Added 10/10/00]
   
   
7. On what basis has the proposed 5% deduction been derived?
   
   
8. When will the first "deemed" payments have to be calculated?
   
   
9. If I earn money from a contract before 6th April 2000 but I don't receive it until after 5th April, what is the position? [Added 14/04/00]
   
   
10. If the intermediary carries out work for a client before 6 April 2000 but is paid in arrears after 6 April 2000 will this affect the end of year turnover figure in the accounts? [Added 14/04/00]
    
    
11. Will we need to change our accounting and payroll systems? [Added 07/06/00]
    
    
12. How do I apportion allowable and other expenses in the production of statutory accounts for an accounting year which straddles the 6th April 2000 commencement date? [Added 07/06/00]
    

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