Getting IR35 right

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again

  1. Which chancellor was responsible for repealing the 2017 and 2021 reforms to the IR35 rules?

  2. How many workers does HMRC estimate were affected by the IR35 reforms in April 2021?

  3. How much additional tax and other revenue was generated by the reforms?

  4. Which HMRC tools helps to establish whether IR35 rules apply to a freelancer?

  5. Which of the following pieces of information help to determine IR35 status?

  6. How often should employees' status be checked?

  7. If IF35 status is deemed applicable, which type of NI contributions should be paid by the employer?

  8. If IF35 status is deemed applicable, which of the following benefits must the employer provide?

  9. What happens if a worker has several contracts with an employer, only some of which fall under IR35?

  10. Is an employer obliged to offer a deemed employee membership of their pension scheme?

1 Unit

1 Unit