IR35 rules for intermediaries - CPD module

This month's exclusive Accountancy Daily CPD module focuses on the IR35 rules for intermediaries which control the tax status of contractors for both the public and private sector

By completing this module you will be able to:

  • understand the avoidance arrangements and why the intermediaries rules were introduced;
  • advise on the application of IR35 and when the rules apply;
  • understand the rules for the public sector to identify who is responsible for determining whether the rules apply; and
  • understand the proposed rules for the private sector in order to advise the end user client of the changes from April 2020.

The CPD course lecturer is Julie Clift CTA, a tax writer at Croner-i.

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