Category Archives: IR35

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

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‘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

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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 , , , | 1 Comment

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

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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

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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.

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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

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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

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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

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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.

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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.

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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.

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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

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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:

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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

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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

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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:  

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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

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The ‘nine-month rule’ on self-employed status for engagements in film and TV.

This is a useful account of the changes that occured in late 2019 to the Film, Television and Production Industry Guidance Notes. The thing most people noticed about this was the updated list. However, Lesley Furber also notes that the … Continue reading

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