§ The Earl of Northeskasked Her Majesty's Government:
Whether the new leaflet from HM Treasury, IR2003, adequately explains liability to the IR35 contractors tax. [HL1173]
§ Lord McIntosh of HaringeyThe recently updated Inland Revenue leaflet, IR2003,Supplying Services. How to calculate the deemed payment, explains one element of the tax and national insurance provisions affecting those providing personal services through intermediaries. It is one of several sources of information the Inland Revenue has published about these provisions. The leaflet makes appropriate cross-references to these other sources where the information they provide may be of additional help. The other sources of information specific to this legislation include a section of the Inland Revenue website, at www.inlandrevenue.gov.uk/ir35; a dedicated helpline on 0845 303 3535; and a free opinions service as to whether a specific engagement is subject to the legislation.