HMRC readies IR35 test kit

After several weeks of debate and backroom lobbying, HMRC is due to release a “business entities test” to help personal services companies assess their risk of being caught by IR35 rules.

Developed in tandem with the IR35 Forum following the chancellor’s announcement of a major overhaul for the operation of personal services company rules, the business test will be made available shortly after 7 May, Bauer & Cottrell’s Kate Cottrell, who is a member of the IR35 Forum told Freelanceuk.com in April.

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