Welcome to our presentation CDs on off people working.

Oh, Peter.

Working refers to impending revision off I 35 legislation on in the cities of seven presentations.

We address a range of matters that affect both subcontractors under end users Off their service is this number one in the cities and in this presentation will cover the basics regarding what is 35 before I start a shoot qualifying personalized 35 experience.

I've been heavily engaged with our 35 since the first government White paper came out back in 1999 and since then I've been involved with hundreds of our 35.

Assessment's been a lot of time with senior each Marcie staff of what videos?

Representative bodies Onatopp case low that's informed how we interpret the original Ledge station.

They should note that the fallen information is for General gave its only on whilst our current and based in no in fact, the present agents, not a substitute for legal advice.

So there's been a lot off media attention on the contracting community since former Chancellor Philip Calmund confirmed in autumn budget in October 2018 Iron 35 reform applied the public sector unequal to those, and 17 would be introduced into the private sector in April 2020.

But I am 35 is not new.

We've been aware of that nine for 20 years as it was initially announced in a budget press release in March 1999 with the legislation taken effect in April 2000 Finance Act 2000 and Social Security's Contributions and immediately Regulations 2000 0 35 Sunday Title, best known simply as our 35.

Because of the reference number that revenue gave to it.

I 35 was originally introduced as government believed that various intermediate three schemes pra Miley Limited companies were being used avoid national insurance on tax contribution.

The government believed that in certain sectors, people were transferring from stuff jobs to contractor status and continue to do the same job with the same company, but dramatic reducing the contributions to the revenue and benefiting from increased personal income, substantial increases and self employed numbers, particularly across sectors that were typically staff historically also reinforced.

The tax authorities desire to act, so to understand how the proposed changes to see April impact the contract and landscape we need to fully understand how are 35 works just now?

So who desire 35 Effect?

Well are 35 essentially effects all contractors who don't meet the revenues definition of self employment?

And what is the effect of I 35?

Contact Assignment falls under around 35 rules.

The revenue will treat company income a salary and calculate a tax bill for tax.

National insurance.

Contribution on that team didn't come, so the guys do what you should do or indeed have been doing since 2000.

Well, you need to establish where the are self employed or not.

This is no easy as employment status guidelines from the revenue did not provide user friendly assessment criteria.

The reading.

You also look at the complete relationship to the contractor on the company that provides service is to, rather than just the contract under which serves provided, as is, the case called Chance, must reflect actual working practices and not just read us a checklist to circumvent our 35.

A number of tests they used established with a client contractor relationship could be classed as one of employment for the purpose of Viral 35.

There are many criteria that the revenues s but their number that are central to the review on this being backed up the case law.

We'll cover these in the second and third presentations in our higher 35 CDs.

Thank you.