This issue of the UK Employment Flash looks at the latest employment law developments and insights about employment law in the U.K., including an exploration of the potential.
UK Employment Flash - September 2021 | Skadden, Arps, Slate, Meagher & Flom LLP jdsupra.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from jdsupra.com Daily Mail and Mail on Sunday newspapers.
An Update on the Rollout of IR35
As a result of the COVID-19 pandemic, the introduction in the UK of changes to the IR35 tax regime for individual service providers has been delayed until April 2021. In anticipation of the delayed rollout, we revisit the rules and what private sector companies operating in the UK should be doing now to prepare for the new regime.
The tax rules, known as IR35, apply to individuals who provide services to a client through their own personal service company or partnership. In broad terms, under IR35, individuals engaged through a personal service company are taxed as direct employees (or directors) of their client. Currently, in the private sector, it is the responsibility of the personal service company or partnership to determine whether IR35 applies. As of 6 April 2021, this determination is the responsibility of the client.