Where the IR35 (employment intermediaries) rules of ITEPA 2003, Part 2, Chapter 8 apply, the intermediary (company or partnership) is deemed to make a payment of Class 1 earnings on 5 April in respect of earnings from relevant engagements in the year that have not already been payrolled (Social Security Contributions (Intermediaries) Regulations 2000, SI 2000/727, reg. 8). In such a case, the contributions due must be paid by 19 April (22 April for e-payment). However, in most IR35 cases, it will be impossible to know the correct amount to pay by the due date.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.