IR35 Assessments for Engagers

If you fall within the scope of the April 2021 IR35 rules, you will find yourself having to make IR35 decisions for the first time. End clients and fee-payers can benefit from an expert IR35 assessment.

We shouldn’t forget that the actual IR35 tests have not changed, just where the tax liability sits and where the decision is made.

A robust set of terms in your contract for services, that accurately reflect the working practices of the assignment, are your first line of defence. We will assess the contract for its suitability and provide recommendations, should there be a requirement to do so. It can be used for those engagements that happily sit outside of IR35 based on the working practices that underpin the terms of the contract.

You may have just one type of service, or you may have multiple roles across your PSC workforce. If you’re an agency, there could be different engagements with differing working practices depending on the end client to consider. We can help you assess the entire workforce to make sure the right people are treated in the right way.

Where PSCs are provided as part of a more complicated contractual chain, there may be extra documents that need to be reviewed. Agencies engaging PSC’s will have a set of terms for the individual PSC and also terms with a client. Both contracts need to robustly reflect an engagement that is outside of IR35, and it is imperative that the contracts do not contradict one another. Let us review all documents that apply to your PSCs’ engagements to make sure there are no holes in your defence.