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PwC article on IR35 Contractual Considerations
31 March 2021 Julia Ascott, Employment Taxes Specialist
PwC have written this insight on the practical and contractual considerations around the off-payroll working rules (often referred to as IR35), which, as the title suggests, looks at compliance within the supply chain, including:
Contractual provisions to ensure all parties are aware of their responsibilities under the off-payroll working rules
Issues with using Statement of Work or purchase orders that circumvent any required processes for IR35 purposes
Training for relevant staff is imperative – BUFDG certainly agrees with this action point and members can find the following training on our website:
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31 March 2021 
Julia Ascott, Employment Taxes Specialist
