02
Aug2019

Inside or Outside of IR35? HR can help

The concept of a ‘disguised employee’ continues to be a source of discussion in all kinds of circles: accounting and taxation; HR and employment law; and indeed politics (when Brexit takes a backseat for just one second!). ‘Disguised employees’ is a term used by HMRC to define workers who are supplying a service to a client on a business-to-business basis, most commonly in the form of a limited company, when they are effectively operating as an employee of that company. The tax avoidance associated with this led to the introduction of IR35.

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