Category Archives: IR35

Freelancers and the welfare system

Posted on July 14, 2023 by Paul Evans

This site has carried plenty of posts about freelancing and employment status, tax status, their pension status, and it probably needs a bit more on the generality of freelancing. We often debate whether ‘freelancer’ is even a thing. It doesn’t … Continue reading →

Posted in Employment Law and Rights, Employment status, Equipment and kit, Freelance working, Freelancer rights, Gig economy workers, IR35, Management, Personal Service Companies, Productivity, Skills & capacity, Tax, Universal Credit, Welfare and benefits, Wellbeing, Work-life balance | Tagged , , | Comments Off on Freelancers and the welfare system

Unexpected rise in self-assessed tax receipts

Posted on February 21, 2023 by Paul Evans

Public sector finances are looking unexpectedly rosy following better-than-expected tax receipts. As the FT reports… “Jeremy Hunt has received an unexpected £30bn windfall in the public finances ahead of his March Budget, giving the chancellor scope to provide extra support … Continue reading →

Posted in Economics, Employment, Employment status, Freelance working, Freelancer rights, IR35, Tax | Tagged | Leave a comment

Two freelance tax developments to note

Posted on December 21, 2022 by Paul Evans

There are two interesting tax developments for freelancers in the past few weeks. One – to Making Tax Digital – is very concrete and obvious, and the other – to IR35 – is a bit more subtle. Bectu members affected … Continue reading →

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Government response to Employment Status Review

Posted on October 31, 2022 by Paul Evans

The government has now responded to the results of their 2018 consultation on Employment Statuses. (The full response can be seen in this document – pdf). The Tl;dr version of it is (paraphrasing very liberally) “people who don’t like the … Continue reading →

Posted in CJRS & SEISS, Employment Law and Rights, Employment status, Freelance working, Freelancer rights, Gig economy workers, IR35, Tax | Tagged , , , , , | Leave a comment

IR35 is back (it never went away). What reforms are needed?

Posted on October 24, 2022 by Paul Evans

I had planned to post this a few weeks ago, but then Kwasi Kwarteng’s Growth Plan scuppered all of that with its oddly-framed decision to “scrap IR35”. However, we can carry on as usual now that Jeremy Hunt has reversed … Continue reading →

Posted in Employment intermediaries, Employment Law and Rights, Employment status, ESM4118, Gig economy workers, IR35, Loan arrangements, Productivity, Tax | Tagged | Leave a comment

‘The Growth Plan’ seems to be on it’s knees. What does this mean for Bectu freelance members?

Posted on October 14, 2022 by Paul Evans

Update: I’m not deleting this post because I think deleting posts is usually a mistake. But I will say that most of what it contained on the 14th October 2022 was irrelevant three days later as the BBC’s Faisal Islam … Continue reading →

Posted in Economics, IR35, National Insurance Contributions (NICs), Tax | Tagged , , , | Leave a comment

More on TV / radio presenters and IR35

Posted on May 24, 2022 by Paul Evans

Another twist in the tale of TV and Radio Presenters in dispute with HMRC about whether they are self-employed or not. The short version – according to this report on the Contractor Weekly website – is that Paul Hawksbee – … Continue reading →

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Useful bookmarks on freelance employment and tax policies

Posted on April 21, 2022 by Paul Evans

Here’s something written by Alan Lockey for Demos – “Free Radicals – Britain’s self-employed millions urgently need a new deal…” [pdf], and an IPSE’s 2017 ‘tax manifesto’ paper on “A Fairer, More Efficient Tax System” [pdf] (h/t Martin McIvor)

Posted in Freelance working, Freelancer rights, Gig economy workers, IR35, Personal Service Companies, Tax, Welfare and benefits | Tagged , | Leave a comment

The cost of employing someone

Posted on February 23, 2022 by Paul Evans

I’ve written something that has been hanging over me for months – something I needed to write to understand the issue myself, but also something that will help me explain this issue to others. It’s here if you want to … Continue reading →

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Even more on Adrian Chiles – IBOYOA

Posted on February 21, 2022 by Paul Evans

Last week, reading about Adrian Chiles judgement, there was one thing that I read, and thought that the report had managed a bit, so i passed it over. It was something about Adrian Chiles being ‘part and parcel’ of his … Continue reading →

Posted in Freelance working, Freelancer rights, IR35, Personal Service Companies, Tax | Tagged , , | Leave a comment

More Adrian Chiles (this time, it’s IR35)

Posted on February 17, 2022 by Paul Evans

This is an unprecedented second post in one day about Adrian Chiles. Tony Lennon has been in touch to nod me towards Chiles’ legal vindication against HMRC where his appeal has established that – in working through his media-based company, … Continue reading →

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What does “supervision, direction and control” mean?

Posted on February 17, 2022 by Paul Evans

Supervision, direction and control” are key factors in determining employment status. Summarising HMRC’s Employment Status Manual (ESM2055 – Agency and temporary workers),  Contractor Calculator has a more succinct explanation – here. The main problem that Bectu is seeking to get … Continue reading →

Posted in Freelance working, IR35, Personal Service Companies, Tax | Tagged , | Leave a comment

Actors and tax

Posted on February 11, 2022 by Paul Evans

I’ve not had any queries across my desk asking about the tax position of actors, though it is something that could be pertinent to our FAA members (though I don’t think that there’s much question that people on relatively short … Continue reading →

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Atypical workers – employment status, tax status, modus operandi – some links

Posted on January 4, 2022 by Paul Evans

I’m preparing a talk on freelance contracts, and I find that looking at the way different organisations explain things is useful for a number of reasons. Firstly, their emphasis may give some insight into how they regard the issue differently … Continue reading →

Posted in Freelance working, Freelancer rights, IR35, Personal Service Companies, Tax | Tagged , | Leave a comment

Tax avoidance and Umbrella Companies

Posted on December 7, 2021 by Paul Evans

I’ve been to a presentation from HMRC about a website that they have launched that is aimed substantially at people who are being asked to work through an Umbrella Company. It tells them how they can avoid charges of tax … Continue reading →

Posted in Employment Contracts, Employment intermediaries, Employment Law and Rights, Employment status, Gig economy workers, IR35, Loan arrangements, Tax | Tagged | 1 Comment

Why ‘the freelance deal’ is a big deal – and not just for the workers concerned.

Posted on November 18, 2021 by Paul Evans

There’s a long read on this site about the ‘contingent production army’ that manages large parts of the entertainment industry. Thinking about this issue, and processing it has allowed me to get a clearer idea of what our grievances are … Continue reading →

Posted in Bullying and Harassment, Disability equality, Employment, Employment Law and Rights, Employment status, Equality, Freelance working, Freelancer rights, Gender equality, Gig economy workers, Health & Safety, IR35, Long hours, Management, Mental Health, National Insurance Contributions (NICs), Occupational Health, Personal Service Companies, Productivity, Race equality, Tax, Theatre and Live Events data | Tagged , , , , , , | Leave a comment

Being an employee v being a freelancer

Posted on November 10, 2021 by Paul Evans

A bit of fun here…. I had a few conversations with members about IR35 and the whole ’employee v self-employment’ question. I wrote a few things down and then thought this was a useful way of outlining the discussion between … Continue reading →

Posted in Freelance working, Freelancer rights, IR35, Personal Service Companies, Tax | Tagged , , , , , | Leave a comment

IPSE on the Dividend Tax and NIC increases

Posted on September 10, 2021 by Paul Evans

Some light weekend reading for you: IPSE have a post up outlining how the NIC increases to pay for social care will impact freelancers, along with a view that the changes to Dividend Tax means that “Government is making it … Continue reading →

Posted in Freelance working, Freelancer rights, IR35, National Insurance Contributions (NICs), Personal Service Companies, Tax | Tagged , | Leave a comment

Labour shortages increase potential industrial muscle for workers

Posted on August 27, 2021 by Paul Evans

Today’s FT is full of news about how labour shortages are hitting the economy in numerous ways as a result of multiple market failures [£] which includes the pandemic, the pingdemic, market failure but obviously, we can’t add brexit to … Continue reading →

Posted in Coronavirus, Economics, Employment, EU & Brexit, Gig economy workers, Inflation, IR35, Migration & working abroad, Pay & inflation, Productivity | Tagged , , | Leave a comment

The Freelance Deal: 1. Employment Rights, Tax and Pensions

Posted on August 24, 2021 by Paul Evans

This is the first draft of the policy document that has been agreed by the Tax, Employment Rights and Pensions Working Group of London Production Division (LPD) on the 7th May 2020. It is a contribution to Bectu’s proposed ‘New … Continue reading →

Posted in Employment Contracts, Employment Law and Rights, Employment status, Freelance working, Freelancer rights, Gig economy workers, IR35, Long hours, Management, Pensions, Personal Service Companies, Skills & capacity, Tax, Welfare and benefits, Wellbeing, Work-life balance | Tagged | Leave a comment

Construction Industry Scheme (tax for the self-employed working in construction)

Posted on August 13, 2021 by Paul Evans

Plainly the Construction Industry Scheme doesn’t apply to too many Bectu members (I’d need to get advice on how it could apply to people in set construction by my early guess is that it wouldn’t), but we need to know … Continue reading →

Posted in Freelance working, Freelancer rights, IR35, Tax | Tagged | Leave a comment

‘Part and parcel’ of an employer’s business

Posted on August 12, 2021 by Paul Evans

Something to park here for anyone looking at IR35 posts: Bectu has been making the case that many of our members are self-employed because they work outside the “supervision direction and/or control” of their employers/engagers. However, members have replied pointing … Continue reading →

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Umbrella Companies and employment rights

Posted on August 11, 2021 by Paul Evans

There have been a number of posts on this site already about Umbrella Companies, but I’ve had an enquiry about employment rights for people engaged through such a company. The Low Incomes Tax Reform Group has published a useful briefing … Continue reading →

Posted in Employment status, Freelance working, Freelancer rights, Gig economy workers, IR35, Tax | Tagged | Leave a comment

Applying for a Lorimer Letter (LP10)

Posted on August 11, 2021 by Paul Evans

This is another one of those posts that are intended only as a general outline of the subjects covered. It shouldn’t be regarded as comprehensive nor sufficient for making decisions, and it should not be used in place of professional … Continue reading →

Posted in ESM4118, Freelance working, IR35 | Tagged , , , | 9 Comments

Additions to ESM4118

Posted on July 28, 2021 by Paul Evans

Industry lawyers Wiggin have been in touch to say that there have been a number of recent additions to HMRC’s “Appendix 1”, i.e. HMRC’s approved list of behind-the-camera roles which can normally be treated as self-employed – otherwise known as ESM4118. … Continue reading →

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Supervision Direction and Control (another IR35 post)

Posted on July 22, 2021 by Paul Evans

There are a few posts on this site about the CEST test, for determining who is included within IR35 (i.e. who is an employee and who isn’t), and it would be wrong to do anything but to acknowledge that HMRC … Continue reading →

Posted in Freelance working, IR35 | Tagged , , | 1 Comment

Lord John Hendy QC – The Status of Workers Bill.

Posted on July 19, 2021 by Paul Evans

Lord Hendy’s bill The Status of Workers Bill was introduced to the House of Lords on the 26th May 2021. It is… “A Bill to make provision for the creation of a single status for workers by amending the meaning … Continue reading →

Posted in Employment Contracts, Employment intermediaries, Employment Law and Rights, Employment status, Freelance working, Freelancer rights, Gig economy workers, IR35, Personal Service Companies | Tagged , | Leave a comment

Can someone trading through a PSC claim employment rights from an engager?

Posted on July 7, 2021 by Paul Evans

A very interesting post on AccountingWeb. Among other cases referred to in the article, in 1994, a disgruntled individual, who was providing their services through a limited company or PSC, brought a claim for unfair dismissal. In Catamaran Cruises Ltd … Continue reading →

Posted in Employment Law and Rights, Employment status, Freelance working, Freelancer rights, IR35, Personal Service Companies | Tagged , , | Leave a comment

ESM4130 – Particular Occupations: Entertainment Industry: TV and Radio Presenters (IR35)

Posted on June 16, 2021 by Paul Evans

HMRC have published new tax guidance for TV and Radio presenters – ESM4130. This concept will be familiar to many Bectu members who are covered (or not, as the case may be) by ESM4118 covering ‘behind the camera’ crew.

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IR35 – update

Posted on June 8, 2021 by Paul Evans

As a general update about where we are with IR35, it’s playing out as expected. Some employers, as predicted, are proving to be risk-averse and particularly those who do ‘blanket determinations’ – where employers are making flat judgments based on … Continue reading →

Posted in ESM4118, Freelancer rights, IR35 | Tagged | Leave a comment

Employment Status Checker (CEST)

Posted on June 2, 2021 by Paul Evans

If you have concerns about whether your work falls ‘within IR35’ and that your engager is likely to insist that you are paid through the payroll, you will find this status checker tool useful. It’s broadly very useful and helpful … Continue reading →

Posted in IR35, Tax | Tagged , | 1 Comment

Provision of Equipment and self-employed tax status

Posted on May 27, 2021 by Paul Evans

On the ESM4118 list of particular occupations in the entertainment industry – TV and radio workers – behind the camera workers roles etc, normally treated as self-employed, (formerly “the Appendix 1 list”, a number of roles have an important qualification … Continue reading →

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Taxed twice? Workers’ fears of addressing complex employent relationships

Posted on May 26, 2021 by Paul Evans

Just a quick personal observation based on advising members, but also helping family members with personal employment issues… I think everyone overestimates the degree to which workers are actually the robust rational actors that some policy-makers think they are.

Posted in Employment intermediaries, IR35, Personal Service Companies, Tax | Tagged , , | Leave a comment

Ceri Stoner of Wiggin LLP on IR35 for Screenskills

Posted on May 26, 2021 by Paul Evans

There’s a useful webinar briefing from February for productions on the application of the IR35 changes from Ceri Stoner of Wiggin LLP on the Screenskills website.

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Britain’s ghost companies – BBC Radio 4 programme.

Posted on May 17, 2021 by Paul Evans

Very interesting BBC Radio 4 programme on the abuse of complex employment intermediaries. The File on Four team, Anna Meisel and Angus Crawford, have written this up here.

Posted in Employment intermediaries, IR35, Tax | Tagged | Leave a comment