and to be clear.
When 'retrospective' is used in legal terms it means where the law has been changed, such that actions prior to that law that were legal, are now illegal, and can be prosecuted.
Retrospective laws are very very rare as they breach what most civilised societies consider reasonable and fair.
Action against somebody who broke the law historically is not retrospective.
To that effect, HMRC chasing back taxes owed is NOT retrospective.
- Visitors can check out the Forum FAQ by clicking this link. You have to register before you can post: click the REGISTER link above to proceed. To start viewing messages, select the forum that you want to visit from the selection below. View our Forum Privacy Policy.
- Want to receive the latest contracting news and advice straight to your inbox? Sign up to the ContractorUK newsletter here. Every sign up will also be entered into a draw to WIN £100 Amazon vouchers!
Reply to: IR35 retrospective charges
Collapse
You are not logged in or you do not have permission to access this page. This could be due to one of several reasons:
- You are not logged in. If you are already registered, fill in the form below to log in, or follow the "Sign Up" link to register a new account.
- You may not have sufficient privileges to access this page. Are you trying to edit someone else's post, access administrative features or some other privileged system?
- If you are trying to post, the administrator may have disabled your account, or it may be awaiting activation.
Logging in...
Previously on "IR35 retrospective charges"
Collapse
-
Originally posted by eatenrifles View PostThis applies to self-employed people only. Nothing to do with Ltd. Co. contractors.
Leave a comment:
-
Leave a comment:
-
Originally posted by karupalli View PostHMRC internal guidelines to tax inspectors
Where it is agreed that a worker who has previously been regarded as self-employed should now be treated as employed, then you will need to consider whether to pursue the employer for NICs and tax for back years. The law and practice relating to NICs and tax is different, so you will need to consider each separately.
ESM0117 - Employment Status Manual - HMRC internal manual - GOV.UK
Leave a comment:
-
IR35 retrospective charges
HMRC internal guidelines to tax inspectors
Where it is agreed that a worker who has previously been regarded as self-employed should now be treated as employed, then you will need to consider whether to pursue the employer for NICs and tax for back years. The law and practice relating to NICs and tax is different, so you will need to consider each separately.
ESM0117 - Employment Status Manual - HMRC internal manual - GOV.UK
- Home
- News & Features
- First Timers
- IR35 / S660 / BN66
- Employee Benefit Trusts
- Agency Workers Regulations
- MSC Legislation
- Limited Companies
- Dividends
- Umbrella Company
- VAT / Flat Rate VAT
- Job News & Guides
- Money News & Guides
- Guide to Contracts
- Successful Contracting
- Contracting Overseas
- Contractor Calculators
- MVL
- Contractor Expenses
Advertisers
Contractor Services
CUK News
- Andrew Griffith MP says Tories would reform IR35 Oct 7 00:41
- New umbrella company JSL rules: a 2026 guide for contractors Oct 5 22:50
- Top 5 contractor compliance challenges, as 2025-26 nears Oct 3 08:53
- Joint and Several Liability ‘won’t retire HMRC's naughty list’ Oct 2 05:28
- What contractors can take from the Industria Umbrella Ltd case Sep 30 23:05
- Is ‘Open To Work’ on LinkedIn due an IR35 dropdown menu? Sep 30 05:57
- IR35: Control — updated for 2025-26 Sep 28 21:28
- Can a WhatsApp message really be a contract? Sep 25 20:17
- Can a WhatsApp message really be a contract? Sep 25 08:17
- ‘Subdued’ IT contractor jobs market took third tumble in a row in August Sep 25 08:07
Leave a comment: