Carla Whalen looks at which charities will be affected by the new IR35 rules and the extent to which affected charities will have responsibilities for compliance.

New rules due to be introduced in April next year will affect many charities which engage consultants through a personal service company, but confusion about how and when the rules will apply risks leaving medium and large sized charities exposed to unexpected increases in costs and a shortage of skills.

Carla comments: "The IR35 changes will affect all contracts with consultants…so charities need to start by reviewing any existing agreements that require individuals personally to provide services to the charity via an intermediary."

Changes to off-payroll tax rules is available to read on the Charities Management website. 

"I support charities and other third sector organisations with all aspects of data protection and employment law. I enjoy taking complex legal concepts and translating them into practical solutions for my clients." Carla Whalen