The 375th edition of our Active Practice Updates – Spotlight on: IR35 and off-payroll working, is available to download here
Areas covered in this edition include:
- What IR35 and off-payroll working cover
- Who decides employment status in 2025/26
- What counts as “small” — and what’s changing
- What the latest HMRC data says
- If you are small in 2025/26: Your obligations and good practice
- If you are medium/large in 2025/26: The core steps
- Using CEST (and what’s changed in 2025)
- Passing the SDS down the chain (and when you remain liable)
- Contracted-out services and overseas clients
- The 2024 set-off change (double-taxation mitigation)
- Quick reference: Small vs medium/large
- Planning for the threshold changes (now through to 2027)
If you would like a paper based version of future editions sent to you then please contact us to let us know, and of course if any of the issues in this edition raise any concerns with you then we’d like to hear from you so please contact us.