| 1a. IR35
Overview 1. Employment Status 1a. IR35 2. Introduction to Recruitment 4. Attracting Candidates 3. Job Descriptions 5. Screening and Selection 6. Interview Preparation 7. Interview Agenda 8. New Starters 9. Eligibility to Work in the UK 9b. Employing Foreign Nationals (Sponsorship) 10. The Importance of References 11. Young Workers Case Study - Job Descriptions Resources & Downloads

1a. IR35

Comment If you use Limited Company Contractors your starting point should be to a) confirm if you fall within the legislation or if you are a ‘small’ company for the purposes of the legislation and b) if these rules will apply, you should carry out a status determination. The next challenge will be to decide how to manage any situations where the contractor falls within IR35. Being taxed at source will reduce the contractors earning. They may therefore want to negotiate higher fees to compensate for this, but that will not always be possible and could significantly increase costs.
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The new arrangements for IR35 from April 2021 will require companies to determine if personal services contractors (who operate under their own limited company) are genuinely self-employed or just disguised employees.

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