Category Archives: IR35

More on TV / radio presenters and IR35

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

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

Useful bookmarks on freelance employment and tax policies

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

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

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

Even more on Adrian Chiles – IBOYOA

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)

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

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

What does “supervision, direction and control” mean?

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

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

Posted in IR35, Tax | Tagged | Leave a comment

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

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

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.

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

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

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

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

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)

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

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

Posted in IR35 | Tagged | Leave a comment

Umbrella Companies and employment rights

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)

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 , , , | 5 Comments

Additions to ESM4118

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

Posted in ESM4118, IR35, Tax | Tagged | Leave a comment

Supervision Direction and Control (another IR35 post)

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.

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?

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)

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.

Posted in BBC, ESM4118, IR35 | Tagged , , , | Leave a comment

IR35 – update

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)

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

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

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

Taxed twice? Workers’ fears of addressing complex employent relationships

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

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.

Posted in IR35 | Tagged | Leave a comment

Britain’s ghost companies – BBC Radio 4 programme.

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

Blanket determinations and IR35

A useful post from Contract Calculator on why blanket determinations on IR35 are a dangerous mistake for engagers to make. Blanket determinations are going to be damaging the industry as well as running contrary to the intentions HMRC have in … Continue reading

Posted in IR35 | Tagged | Leave a comment

Kaye Adams (BBC presenter) IR35 case

“HMRC is disappointed that the Upper Tribunal has decided that the intermediary rules, also known as IR35, do not apply in this case.” Also this:

Posted in BBC, IR35 | Tagged | Leave a comment

Hall v Lorimer (1993)

This is something of a landmark case in which Ian Lorimer went to the court of appeal with assistance from Bectu (he had been a longstanding member of one of Bectu’s constituent unions ACTT) during the late 1980s period that … Continue reading

Posted in ESM4118, IR35, Tax | Tagged , , | Leave a comment

The asterisk in ESM4118

ESM4118 is the replacement for the old ‘Appendix One’ – a list of TV/film roles that HMRC accepts as being generally carried out by workers who work in a way that qualifies as self-employed for tax purposes. In column 2, … Continue reading

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

Tony Lennon on IR35 for live events workers

Tony Lennon spoke to members of Bectu’s Live Events Network members. It’s behind the member-login on the website under Webinars (IR35 Impacts for Sole Traders & PSCs) but also on YouTube here:  

Posted in ESM4118, IR35, Tax | Tagged | Leave a comment

IR35 and Self Employed Sole Traders

This is one of those posts that comes with an important footnote (see below) that you’re going to need to read before taking any notice of what I say here, but there is an important fact that most of the … Continue reading

Posted in IR35, Tax | 1 Comment