IR35 changes: What you need to know


The eagerly awaited IR35 off-payroll draft legislation was published by the UK Government in mid-July, extending the public sector IR35 changes to large and medium-sized businesses in the private sector.


Firms urged to assess risk exposure to IR35 changes


A fundamental shake up of the tax rules applying to contractors has the potential to cause increased costs and risks to the oil and gas industry.


IR35: The clock is ticking down


Employment law can be complex and the energy sector is not immune from the confusion that surrounds IR35.


IR35: An ‘attack’ on self-employment


In 1999, the Revenue decided to change the contracting landscape with the introduction of IR35, an anti-avoidance tax legislation. The legislation originally imposed a series of tests to verify whether the worker could be classified as self-employed or not. Qualifying questions included “could they replace themselves if they were unable to go to work”, and “how many companies do they contract with each year” in order to establish their true status.


Energy industry must get ready for IR35 reforms


In April 2020 the Government’s IR35 payroll reforms will come into effect in the private sector, putting the responsibility firmly on larger employers for PAYE and NICs in respect of contractors engaged via an intermediary.


IR35: Doing nothing is not an option


Contractors who work through Personal Service Companies (PSCs) and contract to private sector businesses will see contracts brought under tighter scrutiny through Private Sector IR35 changes likely to be implemented in April 2020.


IR35 – The time is now for employers in the oil and gas sector


With the North Sea in the midst of a resurgence, there’s a slight temptation for some in our sector to forget a few of the smaller things that are going on. But the recent UK budget saw a call-to-action for the oil industry.