Finance: employing self-employed people
Series: RIBA Journal ; 107(12) December 2000, 81-82(2)Publication details: 2000Subject(s): Summary: Explains the rules on IR35 in view of the increased controls by the Inland Revenue on employment and self-employment. IR35 has implications for anyone hiring an extra person for temporary work in that they may claim to be self-employed but should the IR undertake a PAYE/NI inspection or enquire into annual accounts and questions the status of such persons, the IR may decide that they were employees and that the employer would be responsible for the employer's NI and also the employee's PAYE and NI deductions. The article, therefore, looks at the importance of determining whether a person is self-employed and provides a number of points to use when doing so. However, in January 2001 the IR35 provisions are due for judicial review, a move secured by the professional contractors group.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS63280 (Browse shelf(Opens below)) | 1 | Available | 110195-1001 |
Explains the rules on IR35 in view of the increased controls by the Inland Revenue on employment and self-employment. IR35 has implications for anyone hiring an extra person for temporary work in that they may claim to be self-employed but should the IR undertake a PAYE/NI inspection or enquire into annual accounts and questions the status of such persons, the IR may decide that they were employees and that the employer would be responsible for the employer's NI and also the employee's PAYE and NI deductions. The article, therefore, looks at the importance of determining whether a person is self-employed and provides a number of points to use when doing so. However, in January 2001 the IR35 provisions are due for judicial review, a move secured by the professional contractors group.