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IR35 Double Taxation

One of Marble’s directors, Kye Burchmore, was asked to write an article for Bloomsbury Publishing on the current IR35 consultation regarding offsetting liabilities.

IR35 Consultation on double taxation (

When the IR35 legislation was amended in 2017 it led to the possibility of HMRC recouping double the taxation due as there was no offset mechanism in the legislation. A client may therefore be required to pay HMRC the full tax and NIC’s due, even though the contractor will have already paid their own corporation tax, PAYE and NIC’s.

The article focuses on the consultation, why it is needed, the proposals set out within and whether they will be effective.