Can I reduce the risk of IR35 applying?
It is possible to review working arrangements for contractors before the new rules come into effect. This will require immediate action.
You could consider terminating current contracts and entering into new terms that reflect working arrangements for a self-employment arrangement.
Another possibility is encouraging contractors to abandon the PSC model and provide services under a compliant umbrella company.
In the event of a determination of employed status you should seek to enter new terms that at the very least reflect the new tax arrangements .
Related FAQs
Government’s Covid-19 landing page
https://www.gov.uk/coronavirus
Covid-19 recovery strategy
Working safely during Covid-19
https://www.gov.uk/guidance/working-safely-during-coronavirus-covid-19
Working safely during Covid-19: construction and other outdoor work
Working safely during Covid-19: factories, plants and warehouses
Working safely during Covid-19: labs and research facilities
https://www.gov.uk/guidance/working-safely-during-coronavirus-covid-19/labs-and-research-facilities
Working safely during Covid-19: offices and contact centres
https://www.gov.uk/guidance/working-safely-during-coronavirus-covid-19/offices-and-contact-centres
Working safely during Covid-19: other people’s homes
https://www.gov.uk/guidance/working-safely-during-coronavirus-covid-19/homes
Working safely during Covid-19: restaurants offering takeaway or delivery
Working safely during Covid-19: shops and branches
https://www.gov.uk/guidance/working-safely-during-coronavirus-covid-19/shops-and-branches
Working safely during Covid-19: vehicles
https://www.gov.uk/guidance/working-safely-during-coronavirus-covid-19/vehicles
Business support: loans, tax relief and grants for businesses, employees and self-employed people
https://www.gov.uk/coronavirus/business-support
Education and childcare
https://www.gov.uk/coronavirus/education-and-childcare
Housing and accommodation: renting: guidance for landlords, tenants and local authorities
Housing and accommodation: moving home
Housing and accommodation: planning inspections
https://www.gov.uk/guidance/coronavirus-covid-19-planning-inspectorate-guidance
Healthcare workers, carers and care settings: NHS guidance for people working in healthcare
https://www.england.nhs.uk/coronavirus/
Healthcare workers, carers and care settings: PPE hub
https://www.gov.uk/government/collections/coronavirus-covid-19-personal-protective-equipment-ppe
Healthcare workers, carers and care settings: adult social care guidance
https://www.gov.uk/government/collections/coronavirus-covid-19-social-care-guidance
Healthcare workers, carers and care settings: shielding and protecting people who are clinically extremely vulnerable
Healthcare workers, carers and care settings: adult social care guidance
Healthcare workers, carers and care settings: health, care and volunteer workers parking pass and concessions
International travel and immigration: travel advice for British citizens travelling abroad
https://www.gov.uk/guidance/travel-advice-novel-coronavirus
International travel and immigration: foreign travel advice for each country
https://www.gov.uk/foreign-travel-advice
International travel and immigration: waiting to return to the UK
International travel and immigration: essential international travel guidance
https://www.gov.uk/guidance/coronavirus-covid-19-essential-international-travel-guidance
International travel and immigration: advice for UK visa applicants and temporary UK residents
Government’s financial support for businesses
This page help businesses find out how to access the support that has been made available, who is eligible, when the schemes open and how to apply.
https://www.businesssupport.gov.uk/coronavirus-business-support/
Rishi Sunak
The Twitter feed of the Chancellor of the Exchequer, where he has published various responses to some FAQs from the public.
https://twitter.com/RishiSunak
Many policies will only provide business interruption cover if it arises from property damage. The FCA has acknowledged that insurers are entitled to reject claims in relation to such policies, notwithstanding the success of the FCA’s test case in the Supreme Court, and which was generally favourable to policyholders [Insert a link here to our update on the test case]. In other cases the policy wording will be less clear and businesses may legitimately feel that their insurer is wrongly withholding payment.
One route of challenge to an insurer’s decision is via one of the well-publicised class actions. Another route of challenge is by a complaint to the Financial Ombudsman Service (FOS). This service is open to consumers and small and medium-sized businesses, ‘micro-enterprises’, charities and trusts. The service will be an attractive option for many businesses, as it is free and relatively quick (although it remains to be seen how the service keeps up with an increase in demand as a result of the pandemic). You will need to have complained to your insurer before bringing a complaint with the FOS.
Further details can be found here.
Yes. The Land Registry published a new service update on 14 May, here:
https://www.gov.uk/guidance/coronavirus-covid-19-impact-on-hm-land-registrys-service
Importantly, the Land Registry will process registrations where documents have been executed using the Mercury signing approach:
For land registration purposes, a signature page will need to be signed in pen and witnessed in person (not by a video call). The signature will then need to be captured, with a scanner or a camera, to produce a PDF, JPEG or other suitable copy of the signed signature page. Each party sends a single email to their conveyancer to which is attached the final agreed copy of the document and the copy of the signed signature page.
To summarise some further points:
- Most information enquiries are experiencing minimal delays
- Registrations of new titles, such as on sales of part or new leases, and applications to update existing titles, are experiencing more significant delays but can be expedited via the expedite service
- Cancellation dates for replying to requisitions are extended until further notice
- Access to free documents on the land registry portal has been extended to 90 days from completion of the transaction
- Identity requirements have been relaxed. The Land Registry will now raise a requisition for identity documents, and not cancel applications
- Requests for extensions to a notice or objection period will be granted if lawfully possible
- Land charges searches can be submitted electronically with PDF documents
The now defunct Guidance for the Tier system suggested that the clinically extremely vulnerable would be treated in the same way as those who were shielding in Lockdown 1. This means that anyone who is clinically extremely vulnerable and cannot work remotely, will be entitled to SSP. These employees should receive a letter confirming that they are deemed to be clinically extremely vulnerable/shielding and you should ask for a copy of it as evidence to support a claim for SSP. It is likely that the Lockdown 3 Guidance will be the same.
You could also furlough an employee in the clinically extremely vulnerable category. Again we do not anticipate this changing.
The Confederation of British Industry
“What you need to know about coronavirus and how it will impact your business”. This includes the very influential and highly regarded daily webinars hosted by Director General Dame Carolyn Fairburn.
https://www.cbi.org.uk/coronavirus-hub/
The Entrepreneurs’ Forum
Links to valuable resources collected by the Entrepreneurs’ Forum team as requested by its members and partner network, including on People, Finances, Physical and Mental Wellbeing, Technology and Leadership.
https://entrepreneursforum.net/support-hub
RTC North
Billed as containing “all the UK government information in one place”, this resource includes information on access to finance, employees, planning and leadership, Growth hub toolkits, and working from home.
https://www.rtcnorth.co.uk/covid-19/
Newcastle Gateshead Initiative (NGI)
Businesses across the UK and around the world are sharing their expertise in everything from remote working to business planning. The team at NGI have collated some of the most useful resources, alongside its own content which is designed to help partner organisations and other businesses across North East England.
https://www.ngi.org.uk/covid-19-business-resources/
North East of England Chamber of Commerce
The NEECC brings together its latest advice and guidance for businesses, as well as some of its own FAQs.
https://www.neechamber.co.uk/covid-19
Greater Manchester Chamber of Commerce
The Chamber has pulled together information about how it and others in the area are supporting all businesses during the Covid-19 outbreak.
https://www.gmchamber.co.uk/covid-19-coronavirus/
North East Growth Hub
The North East Growth Hub toolkit is intended to provide businesses with the latest advice, guidance and support available from government in response to the COVID-19 pandemic. Topics covered include:
- Financial support available for businesses
- Official guidance for employees, employers and businesses
- Advice on effective home working
- How to care for staff/suppliers/customers and prevent the spread of COVID-19
https://www.northeastgrowthhub.co.uk/toolkits/covid-19-coronavirus-toolkit
Pro-Manchester
Links to valuable resources collected by the Pro-Manchester team, including national Government support and advice, regional support and cyber security advice.
https://www.pro-manchester.co.uk/home/covid-19-support/
Innovation SuperNetwork
The Innovation SuperNetwork, a “network of networks”, detail on their website what their team of Innovation Managers are offering during these difficult times, as well as details of funding available, and what is being offered by their numerous partners.