000			01297cam a2200205 4500
001			ABS63280
008			000000n2000 000 0 eng u
035			_a(Sirsi) u110195
100			_aPenn, J
245			_aFinance: employing self-employed people
260			_c2000
490			_aRIBA Journal _v107(12) December 2000, 81-82(2)
520			_aExplains 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.
590			_aABS
650			_aEMPLOYMENT
650			_aIR35
650			_aSELF-EMPLOYED
690			_aMANAGEMENT-BUSINESS MANAGEMENT
942			_n0
999			_c65716 _d65716