IR35

As experts in aviation manpower, we bring considerable experience in the management of recruitment processes for both our contract and permanent customers; these processes incorporate the management of risk in relation to legislative changes through considered investment.

What is IR35?

IR35 was introduced in 2000 to ensure that individuals operating via a personal service company (PSC) were paying the correct levels of income tax and national insurance contributions, relative to their employment status.

This employment status is determined via an assessment of the direct relationship between the end client and worker (removing any intermediaries) to identify disguised potential employees operating through their own PSC.

Reforms in the legislation mean that from 6th April 2021, determining the correct IR35 (employment) status will switch from the engaged contractor to the end client.

With the responsibility for determining the IR35 status changing, there are substantial financial penalties for end clients who fail to undertake the ‘Status Determination’ process correctly and demonstrate reasonable care in arriving at the determination of employment status.

The JMC Group have invested substantially in education, advice and guidance from industry experts in relation to IR35 enabling us to provide consultation to customers that increases the understanding of IR35 in the Aviation industry and also created a solution that manages the ‘Status Determination’ process, whilst demonstrating ‘reasonable care’.

In March 2020 JMC held a successful IR35 seminar at the Holiday Inn Birmingham Airport, designed specifically to help companies manage the new IR35 legal changes specifically within the aviation industry being implemented; you can read more about this our news page.

For further information on IR35 and how JMC can support you in the management of the status determination process, please contact JMC’s Head of Operations, Jamie Portt on +44(0)1392 268310 or email Jamie.Portt@jmcrecruitment.co.uk.