ESM3000 - IR35 Intermediaries Legislation: contents
Introduction
Introduction: overview of IR35 |
|
Introduction: advice for HMRC staff and referral processes |
|
Introduction: advice for external customers |
|
Introduction: summary of the IR35 legislation |
|
Introduction: the position before 6 April 2000 |
|
Introduction: the position after 6 April 2000 |
|
Introduction: the business entity tests and example scenarios |
|
Introduction: key terms for IR35 |
Basic Principles
Basic principles: introduction |
|
Basic principles: how to work out when the legislation applies |
|
Basic principles: how to work out when the legislation applies - flowchart |
|
Basic principles: how to work out when the legislation applies - example |
|
Basic principles: what happens when there is a relevant engagement |
|
Basic principles: what happens when there is a relevant engagement - example |
|
Basic principles: how to work out whether a deemed payment is treated as paid - flowchart |
|
Basic principles: domestic workers |
|
Basic Principles: meaning of “the client” |
Conditions of liability
Conditions of liability: introduction |
|
Conditions of liability: where the intermediary is a company |
|
Conditions of liability: where the intermediary is a company and the worker does not have a material interest |
|
Conditions of liability: where the intermediary is a company and the worker does not have a material interest - example |
|
Conditions of liability: where the intermediary is a company - exception where the client is an associated company of the intermediary |
|
Conditions of liability: where the intermediary is a company - flowchart |
|
Conditions of liability: where the intermediary is a partnership |
|
Conditions of liability: where the intermediary is a partnership - flowchart |
|
Conditions of liability: where the intermediary is an individual |
|
Conditions of liability: definition of associate |
|
Conditions of liability: where the client is a private client |
|
Conditions of liability: liability for NICs - client abroad |
|
Conditions of liability: liability for NICs - client in European Economic Area |
|
Conditions of liability: liability for NICs - client in a country with a Reciprocal Agreement with the United Kingdom |
|
Conditions of liability: liability for NICs - rest of the world |
The deemed employment payment
The deemed employment payment: introduction |
|
The deemed employment payment: how to calculate the deemed payment |
|
The deemed employment payment: step by step guide |
|
The deemed employment payment: example |
|
The deemed payment: example using step by step guide |
|
The deemed employment : more than one worker - calculations |
|
The deemed employment payment: more than one worker - example |
|
The deemed employment payment: intermediary has income that is not from relevant engagements |
|
The deemed employment payment where the intermediary has income that is not from relevant engagements - example |
|
The deemed employment payment: Step One - calculation |
|
The deemed employment payment: Step Two - calculation |
|
The deemed employment payment: Step Three - calculation |
|
The deemed employment payment: Step Four - calculation |
|
The deemed employment payment: Step Five - calculation |
|
The deemed employment payment: Step Six - calculation |
|
The deemed employment payment: Step Seven - calculation |
|
The deemed employment payment: Step Seven - example of deduction given at Step Three for which no deduction given at Step Seven |
|
The deemed employment payment: Step Seven - relief for expense met by the worker - example |
|
The deemed employment payment: Step Eight - calculation |
|
The deemed employment payment: Step Eight - example |
|
The deemed employment payment: Step Eight - step by step guide |
|
The deemed employment payment: Step Eight - example using step by step guide |
|
The deemed payment: when the deemed employment payment arises |
|
The deemed employment payment: accounting for the deemed employment payment |
|
The deemed employment payment: settling the liability |
|
The deemed employment payment: settling the liability -in-year event |
|
The deemed employment payment: transitional rules |
|
The deemed employment payment: working out the taxable profits of the intermediary |
|
The deemed employment payment: working out the taxable profits of the intermediary: special rules for partnerships |
|
The deemed employment payment: working out the taxable profits of the intermediary: company example |
|
The deemed employment payment: working out the profits of the intermediary: partnership example - accounts made up to 5 April |
|
The deemed employment payment: working out the profits of the intermediary - partnership example when accounts made up to a date other than 5 April |
Application of the tax and NICs rules
Application of the tax and NICs rules: introduction |
|
Application of the tax rules: residence of worker |
|
Application of the tax rules: benefits in kind |
|
Application of the tax rules: benefits in kind - cars |
|
Application of the tax rules: benefits in kind - cars - example |
|
Application of the tax rules: travel expenses |
|
Application of the tax rules: travel expenses - example |
|
Application of the NICs rules: partnerships |
|
Application of the NICs rules: partnerships - example |
|
Application of the NICs rules: application of the NICs rules - annual earnings period - example |
Particular issues
Particular issues: introduction |
|
Particular issues: avoidance of double taxation |
|
Particular issues: foreign entertainers |
|
Particular issues: treatment of payments made under construction industry scheme |
|
Particular issues: multiple intermediaries |
|
Particular issues: partnership basis periods - transitional rules |
|
Particular issues: relief for overseas tax |
|
Particular issues: receipts basis |
|
Particular issues: interaction with the agency legislation |
|
Particular issues: offices and office holders - when IR35 applies |
|
Particular issues: Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - general |
|
Particular issues: Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - how to handle claims |
|
Particular issues: Extra Statutory Concession C32 - interest relief for companies with Construction Industry Scheme (CIS) deductions - text of ESC C32 |
|
Particular issues: claims for relief in respect of dividends - claims procedure |
|
Particular issues: claims for relief in respect of dividends - how to handle claims |
Opinions on contracts
Opinions on contracts: introduction |
|
Opinions on contracts: the basic process |
|
Opinions on contracts: the basic process - flowchart - the IR35 Unit role |
|
Opinions on contracts: the basic process - flowchart - the local IR35 Inspector role |
|
Opinions on contracts: general |
|
Opinions on contracts: standard agency contracts |
|
Opinions on contracts: oral contracts |
|
Opinions on contracts: draft contracts |
|
Opinions on contracts: model letters |
|
Opinions on contracts: what to do where an opinion is disputed |
|
Opinions on contracts: what to do where an opinion is disputed - obtaining further information |
|
Opinions on contracts: formal decisions and rights of appeal |
|
Opinions on contracts: wording of Section 8 Decision (legislation applies) |
|
Opinions on contracts: wording of Section 8 Decision (legislation does not apply) |
|
Opinions on contracts: engagement covered by the legislation - model letter |
|
Opinions on contracts: engagement not covered by the legislation - model letter |
|
Opinions on contracts: Case studies - tax bulletin article |
|
Opinions on contracts: Case studies - Example 1 - “Gordon” |
|
Opinions on contracts: Case studies - Example 2 - “Henry” |
|
Opinions on contracts: Case studies - Example 3 - “Charlotte” |
Employer compliance reviews and requests for formal section 8 decisions
EC reviews and formal s8 decisions: employer compliance reviews and requests for formal decisions |
|
EC reviews and formal s8 decisions: employer compliance reviews and requests for formal decisions - the wording of the Decision |
Considering the evidence
Considering the evidence: general |
|
Considering the evidence: contracts |
|
Considering the evidence: what happens in practice |
|
Considering the evidence: the evidence of the client |
|
Considering the evidence: mutuality of obligation |
|
Considering the evidence: personal service |
|
Considering the evidence: substitution clauses |
|
Considering the evidence: ineffective or sham substitution clauses |
|
Considering the evidence: effective substitution clauses |
|
Considering the evidence: part & parcel of the organisation |
|
Considering the evidence: task or assignment based engagements |
|
Considering the evidence: mutual intention |
|
Considering the evidence: multiple engagements |
Miscellaneous points
Miscellaneous: ‘Worker’ Status in IR35 |
