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What does IR35 mean for recruitment agencies?

IR35 - what you need to know

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Tax avoidance schemes: In anticipation of the changes some intermediaries may approach recruitment businesses with ‘solutions’ to the changes. Some will be legitimate, others won’t be.  HMRC have issued a number of Spotlights about schemes used to reduce temporary workers’/ contractors’ tax and NICs and which HMRC considers do not work. These include paying contractors via loan (now subject to the loan charge), annuity and loyalty points for advertising the contractor’s services on a jobs board. When engaging with any intermediary, members should fully understand the arrangements used to pay those temporary workers/ contractors. Please note that HMRC do not endorse any “solutions”, companies or assessment tools.
 Guide V2

IR35 support for the 2020 changes

  • REC's response to the IR35 consultation - May 2019

    Read more

  • IR35 Guide for members

  • Quick summary of IR35 draft legislation released

    Read more

  • Off payroll rules flowchart

    How to prepare for the 2020 changes

    Download here

  • Limited Company Contractor flowchart

    This flowchart will help you decide which contracts to use when supplying limited company contractors in 2020

    Download here

  • Tax Guide for Recruiters - 3rd Edition (May 2019)

    Read more

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