Autotech Recruit contractors fall outside of IR35 thanks to HMRC CEST assessments.
Recruitment specialist, Autotech Recruit is this week reassuring garage owners that its temporary vehicle technicians and MOT testers are IR35 exempt.
IR35, also known the intermediaries’ legislation, is designed to ensure that any individuals who work through their own company pay employment taxes in a similar way to employees.
The legislation will come into effect next year for the private sector and will see HMRC begin to identify any disguised employees working as limited businesses.
An Autotech Recruit spokesperson said: “IR35 affects limited businesses only and half of our contractor workforce work via their own limited business, however, all Autotech Recruit contractors are subject to a ‘check emplyment status for tax’ (CEST) assessment upon registration and it’s been determined that Autotech Recruit’s MOT testers and vehicle technicians fall outside of IR35 and are therefore not affected by IR35.
“This means, for clients having an Autotech Recruit contractor working for your business on a temporary basis will NOT make you liable for any tax implications.”