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UK Inland Revenue legislation
implemented in April 2000 to tackle tax
and NIC avoidance schemes through
intermediaries i.e. Partnerships or
Personal Service Limited Companies.
The UK Inland Revenue now sees
contractors or temporary workers as
"disguised employees" or "tax avoiders"
who should be included on the client
payroll and have tax and NIC deducted
each week/month.
Know your UK legislation !!!
IR35 is aimed at the situation where a
worker is essentially seen as an
employee, but they are providing their
services through a Personal Service
Limited Company thus avoiding the tax
and legal consequences associated with
being an employee.
The legislation calls for one to look at
the contractors ‘arrangements’ with a
client, and to decide whether those
arrangements would equal employment were
it not for the Partnership/Personal
Service Limited Company.
Your Employment Status
Employment status is not statutorily
defined and as a result you have to
consider decisions made in UK court
cases to help decide whether the
conditions a person is working under are
deemed to self-employment or company
employment. Quest has done this already.
Who is affected by IR35?
This means that contractor’s caught by
IR35 pay significantly more tax,
reducing their take home pay by up to
25%.
What does QUEST offer?
By joining QUEST, many Healthcare
locum’s, temporary and contract workers
continue enjoying the freedoms of IR35
compliant contracting.
Many have discovered QUEST professional,
friendly service that saves you money
and hassles.
If you can answer ‘Yes’ to the
following questions then you are
probably employed and the Inland
Revenue will investigate you for
outstanding tax and National
Insurance contributions if you
are not currently paying them.
If you are in any doubt phone us
now on:
+44((0)
1934 822 492
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Do you carry out the work
rather than hire someone
else to do it for you ?
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Does someone else tell you
what needs to be done and
when to do it?
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Are you paid by the hour,
week or month and can you
get overtime pay ?
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Do you work set hours, or a
given number of hour a week
or month?
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Do you work at the premises
of the person you work for,
or where he or she decides?
If you can answer ‘Yes’ to the
following questions then you are
probably self-employed.
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Do you have a final say in
how the business is run?
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Do you risk your own money
in the business?
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Are you responsible for
meeting the losses as well
as taking the profits?
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Do you provide the main
items of equipment you need
for your job, not just the
small tools many employees
provide for themselves?
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Are you free to hire other
people on your own terms?
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Do you currently have to
correct unsatisfactory work
in your own time and at your
own expense?
Should You Have Any Further Questions Please Do
Not Hesitate To Contact
Us By Email OR,
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