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IR35 and T&S

IR35 and T&S: Proposed changes

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The temporary contract market is alive with talk about possible changes HMRC are proposing in two key areas of tax; that if implemented, will have a financial impact on take home pay for contractors and freelancers. Their proposals are set out in two documents: Employment Intermediaries and Tax Relief for Travel and Subsistence consultation document and the Intermediaries Legislation (IR35) discussion document.

In this ebrief we look at:

  • HMRC’s proposed changes to IR35 and T&S
  • the possible impact of these changes for contractors and freelancers
  • Intouch’s response to the proposal
  • what is left for Limited Company contractors

Download the full ‘IR35 and T&S: Proposed changes and the impact for contractors and freelancers’ ebrief  at the top of the page.