Using contractors can have a range of benefits for a client. Contractors can provide:
- Access to specific skills when they are needed
- The ability to manage capacity at short notice
- Additional staffing without increasing headcount and fixed costs.
Case law has shown that a client could not be responsible for paying tax and National Insurance Contributions on behalf of a worker/contractor who – after a contract was completed – was found to fall within IR35 legislation.
The main organisations affected by IR35 are listed below; click on them for further explanations:
To speak to one of our tax experts call 0845 643 1580.