Getting IR35 right

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

Nadim Zahawi

Jeremy Hunt

Rishi Sunak

Kwasi Kwarteng

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

1 million

120,000

130,000

1.2 million

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

£18m

£18bn

£1.8bn

£1.8m

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

Class 1A National Insurance Contributions Reference Checker

National Insurance Payroll Calculator

Self-Employed Ready Reckoner

Check Employment Status for Tax

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

All of these

Who has control over when or where the work is carried out

Whether the contractor can send a substitute to complete the work

Who has control over what work has to be carried out

How often should employees' status be checked?

Yearly

Every time a new contract is issued

Quarterly

At the employer's discretion

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

Class 2

None of the above

Class 1 and 2

Class 1

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

Holiday

None of these

Parental leave payments

Sickness

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

None of the above

Separate invoices must be issued for IR35 and non-IR35-deemed contracts

Income tax and NICs will be deducted on all the contracts if they are on the same invoice

Income tax and NICs will be deducted on the IR35 contracts only

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

Yes

No

Yes, but only if the contract lasts more than six months

Yes, but only if the deemed employee does not have a private pension

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

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

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

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

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

How often should employees' status be checked?

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

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

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

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

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