This week, Lucinda talks about the tricky subject of IR35, the Intermediaries Legislation that was introduced by HMRC as a measure to ensure that everyone pays their fair share of tax.
Mary and Lucinda talk about HR’s increasing role when it comes to IR35, how it affects different sectors and areas of business, and the ways in which we can remain compliant.
KEY TAKEAWAYS
- The key targets of HMRC’s TAAR (Targeted Anti-Avoidance Rule) are:
- IT Sector
- Media and broadcasting
- Umbrella Companies
- Intermediaries
- IR35 does not affect sole traders. It only applies to incorporated companies. It only affects sole traders when they can be deemed as employees under the purposes of the legislation.
- Contractors, freelancers and independents are always responsible for determining their own employment status within IR35. It is never up to their clients to do so.
- HR has been ever more drawn into managing the processes surrounding IR35, and in supporting organisations in determining employment status.
BEST MOMENTS
‘It’s one of those legal things we’d really rather not deal with’
‘It’s about looking at the gig economy and working out what is going on there’
‘A lot of contracts are being refined or rewritten to truly reflect whether a person is a contractor’
VALUABLE RESOURCES
The HR Uprising Podcast | Apple | Spotify | Stitcher
The HR Uprising LinkedIn Group
How to Prioritise Self-Care (The HR Uprising)
How To Be A Change Superhero – by Lucinda Carney
HR Uprising Mastermind –https://hruprising.com/mastermind/
http://www.changesuperhero.com
IR35 at Gov.uk – https://www.gov.uk/guidance/understanding-off-payroll-working-ir35
Mary Asante at HRI – https://hrindependents.co.uk/author/maryasante/
Mary Asante Twitter – https://twitter.com/maysante?lang=en
ABOUT THE HOST
Lucinda Carney is a Business Psychologist with 15 years in Senior Corporate L&D roles and a further 10 as CEO of Actus Software where she worked closely with HR colleagues helping them to solve the same challenges across a huge range of industries. It was this breadth of experience that inspired Lucinda to set up the HR Uprising community to facilitate greater collaboration across HR professionals in different sectors, helping them to ‘rise up’ together.
“If you look up, you rise up”
CONTACT METHOD
- Join the LinkedIn community – https://www.linkedin.com/groups/13714397/
- Email: Lucinda@advancechange.co.uk
- Linked In: https://www.linkedin.com/in/lucindacarney/
- Twitter: @lucindacarney
- Instagram: @hruprising
- Facebook: @hruprising
HR podcast, The HR Uprising, Diversity, Equality & Inclusion, Learning and Development, Culture & Change: https://hruprising.com/hr-podcasts/
