IR35 Changes

IR35 is shorthand for the set of tax rules that determine whether an individual is to be taxed as an employee.

The interpretation of IR35 is constantly evolving and the return of IR35 for the public sector in April 2017 has caused major difficulties for contractors and their clients. The extension of these reforms into the private sector in April 2020 promises to do the same.

Recent case law surrounding Personal Service Companies shows that operating in this way is no longer (and perhaps never has been) protection from a status enquiry.

This rapid evolution means that contractors have to understand the entirety of their tax affairs and ensure that they are making the right decisions at the right time.

With this in mind WTT has helped develop The Contractor Co-operative. This is an umbrella company owned and managed by its employee members. The Co-operative offers a safe new way for you to engage with your clients, that is strong, non-contentious and practical. As an employee member and equal owner of the Co-operative, you and your clients have control and certainty over your working arrangements.

For more information on The Contractor Co-operative please visit or speak with one of the WTT team

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