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Who do the rules effect?
The new rules apply where the End Client is a large or medium sized company as set out in the Companies Act 2006.
What are the new rules?
The rules envisage 2 parties:
The “End Client” – The organisation that receives the services from the PSC, who will be responsible for deciding whether the contractor arrangement falls within the new rules.
The “Fee Payer” – The organisation which must ensure the correct tax is paid. They are usually the party who provides payment to the PSC.
In many cases these two parties will be the same organisation – but this is not always so.
The End Client must:
How can we help?
Whether you engage with PSCs , or you provide your services via a PSC, we recommend that you review your IR35 position as soon as possible, well ahead of the deadline. Our experienced tax team has regularly advised on IR35 matters since its introduction in 2000. If you want to talk to us about how the new draft legislation might affect your business then we would be happy to help.