Payment and changes to IR35 regulations

Changes to HMRC regulations on ‘contractors and intermediaries’ have led to some institutions processing payments for involvement in research through PAYE.  INVOLVE has discussed these changes with HMRC and the Dept of Health’s Tax Advisor, and produced an agreed statement along with INVOLVE’s understanding of how these regulations might relate to payment for involvement.

More can be found about IR35 regulations on the GOV.UK website, including assistance in determining the employment status of individuals and an IR35 helpline.

INVOLVE statement on HMRC IR35 regulations