Business entity tests Articles

IR35 Guidance for Public Sector Workers

Kate Cottrell from Bauer & Cottrell has produced updated guidance for Public Sector workers worried about IR35.

The guidance reflects the withdrawal of the IR35 Business Entity Tests (BET’s) and the publication of the Government’s Procurement Policy Note 08/15: tax arrangements of appointees:


Contractor IR35 BET's
marketing | 22 April 2015
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Business Entity Tests (BET’s) have previously been used in the Public Sector to assess whether a contractor working in the Public Sector is outside the scope of IR35 and hence can be paid through their own limited company.