IR35:
Archive - Question 1
What are the proposals?
In April 1999 the Inland Revenue issued an information pack setting out a basic mechanism for delivering the Chancellor's objective.
Modified proposals were published on 23 September 1999 in the Inland Revenue Press Release "Personal Services Provided Through Intermediaries - Preventing Avoidance, Preserving Flexibility".
The main changes were that the rules:
- Place responsibility for complying with the new rules on the service company or partnership, rather than on the client; and
- Use the existing tests used to determine the boundary between employment
and self-employment for identifying contracts affected by the new rules.
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