Opinions, thoughts & advice
THE IMPACT OF
IR35 REFORMS
IR35 changes are coming... James Poyser
highlights what you need to know
In 2000 a new piece of tax law was
introduced called IR35. It was
designed to stop tax avoidance and
prevent companies from hiring someone
through a limited company, rather than
employing them directly and ensuring
they pay the appropriate National
Insurance and income tax.
On 6 April 2020, new IR35 reforms come
into effect in the private sector. From
t hen onw a rds t he onus w i l l b e on me d ium /
large companies to ensure any contractors
who provide services to them through a
limited company or personal services
organisation (PSC) are paying the correct
amount of tax.
Previously, it was down to the
contractors to determine their status as
‘outside IR35’ (so not a disguised employee
ie they pay themselves a salary, dividends
and pay corporation tax from profit), or
‘inside IR35’ and liable for a client’s
employment tax.TAX REFORMSQ&A 33
Meet Andy Bell, the educator and web designer
who’s helping the community via an astonishing
array of side projects
INTERVIEW 26
Chen Hui Jing shares her love for CSS and why
DevTools have the potential to be much more
than a debugging tool
ESSAY 20
Nico Turco on whether developers should
encourage browser diversity or monopoly and
how Google fits into it all
BeyondTellerr
and^ Berlin2018,^ photogr
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byStef
anNitzsche