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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.8A Navigating indirect and third party employment relationships /An overview of the rules affecting indirect and third party relationships / E4.855 IR35 in the public sector

E4.855 IR35 in the public sector

Personal and employment tax

The IR35 in the public sector rules¹ introduced from April 2017 apply where an individual is:

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•�� caught by IR35, and

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E5.607 Corporate members

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

B3.340A Hire purchase of plant and machinery and similar contracts

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

C2.1231 Leases—deemed premiums

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

B5.846 Charities and close companies

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

E6.102K Statutory residence test—the definition of a 'home'