Responsibilities of contractors under IR35

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stefanboro
stefanboro Registered Posts: 187 Dedicated contributor 🦉
in General accounting discussion
Hi Board,

I really should know IR35 A LOT better than what I currently do and I intend to research it extensively over the next two weeks but....

Can somebody summarise the responsibilities of contractors (as opposed to subcontractors) under IR35?

Naturally, they have CIS responsibilities in regards to verifying the subbie and deducting the correct rate etc but I am simply not sure if they must also consider any IR35 requirements.

Many thanks in advanced.

Stefan.

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  • Monsoon
    Monsoon Registered Posts: 4,071 Beyond epic contributor 🧙‍♂️
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    The engager does not have to worry about IR35; the whole point of the IR35 legislation is that it shifts the burden of employment status onto the subbie's limited company.

    The only time a CIS contractor would have to worry about employment status is when the subbie is a sole trader.
  • stefanboro
    stefanboro Registered Posts: 187 Dedicated contributor 🦉
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    Exactly what I thought - thank you for the reply :)

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