agency legislation Articles

IR35 Business Entity Tests

HMRC has announced that its much criticised IR35 Business Entity Tests (BETs) are to be scrapped from 6th April 2015. A review by the IR35 Forum found that the tests were used very little and not fulfilling their intended purpose.

editor | 7 February 2014
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HMRC have issued a note to confirm how the changes in the agency rules will interact with the current legislation in respect of working through an intermediary (commonly called IR35). It follows on from concerns that were raised during the consultation process of Onshore Employment Intermediaries: False Self-Employment.