IR35 Personal Service Companies

The ‘IR35’ rules are designed to prevent the avoidance of tax and national insurance contributions (NICs) through the use of personal service companies and partnerships. The rules do not stop individuals selling their services through either their own personal companies or a partnership. However, they do seek to remove any possible tax advantages from doing so.

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Agency Workers Regulations

Regulations which took effect from 1 October 2011 mean that workers supplied to a company, or to any other entity, by an agency will become entitled to receive pay and basic working conditions equivalent to any directly employed employees after a 12 week qualifying period.

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Delays To The Abolishment Of Class 2 National Insurance Contributions

In December 2015, the government revealed a plan for new legislation that would abolish the Class 2 national insurance contributions. They also announced that further NIC changes would be proposed in 2018. Originally, the change was expected to be implemented in 2018. However it has been announced that it will now come into effect one year later, in 2019.

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