COVID-19 UPDATE: Read our response to COVID-19 here

+

COVID-19 UPDATE: Read our response to COVID-19 here

+

Specialist recruitment expertise

Call 01489 865200

Call 01489 865200

Fusion People remain fully committed to supporting our contractors in what is an already challenging landscape.
IR35 is HMRC tax legislation that ensures LTD (PSC) company contractors are not operating as self-employed contractors in order to avoid paying National Insurance and Employee level tax.

www.gov.uk/guidance/understanding-off-payroll-working-ir35

Fusion People remain fully committed to supporting our contractors in what is an already challenging landscape.

For existing assignments If you are currently working via a Personal Service Company (PSC) and your assignment continues beyond April 2020, the end-client will need to determine whether your assignment is inside or outside of IR35 prior to the changes taking effect.

If your assignment is deemed to be outside the scope of IR35 by the client, we will continue to pay you gross of income tax and national insurance and your PSC will be responsible for making the right tax and national insurance payments.

If your assignment is deemed to be inside of IR35, you may be required to change the model through which we engage you for the remainder of the assignment as Fusion People will be required to deduct income tax and national insurance from your pay and pay this to HMRC.  Your options will be:

  • Payrolled by Fusion People under a contract for services on a PAYE basis (not via your limited company) with deductions made at source.
  • Payrolled by Fusion People via your limited company with income tax and national insurance deducted at source.
  • Engage with a Fusion People approved umbrella company:

    Paystream – https://www.paystream.co.uk/umbrella/

    Simplify – https://simplifybusiness.co.uk/contractors/

Our approved suppliers have undergone a stringent assessment process and are regularly audited to protect both us and you.

For assignments starting after April 2021, end-clients will need to specify whether an assignment is inside or outside of IR35 before you start work and we will make the status of the assignment clear to you when discussing contracting opportunities.

In preparation, we are working closely with our clients to help ensure that they are ready for the changes and that they review assignments and engage with contractors in good time ahead of the rules coming into force.

For further information or to answer any queries please contact our specialist IR35 response team ir35@fusionpeople.com