Intermediaries Legislation

IR35 is tax legislation that is designed to combat tax avoidance by workers supplying their services to clients via an intermediary, such as a limited company, but who would be an employee if the intermediary was not used.

New HMRC legislation came into effect on 6 April 2017. The responsibility for determining employment status within the public sector changes from the worker to the end client (i.e. KCC).

The legislation affects all payments made on or after 6 April 2017. HMRC have provided a new tool, which replaces the Employment Status Indicator (ESI), which you may be familiar with. The new tool, which works in a similar way, is called the Employment Status Service (ESS)

Please see the Schools IR35 guidance document (PDF, 390.7 KB) to understand more. Any queries can be directed to the Chief Accountant Team using the contact details provided.

Contact Details

Chief Accountant Team
Telephone: 03000 42 14 47
Email: CATEnquiriesKCC@kent.gov.uk