Profile picture for user Rebecca Seeley Harris

Rebecca Seeley Harris

Rebecca is a leading expert in ‘employment status’ and IR35 and the law involving independent contractors and the self-employed for the purposes of tax and employment law. Rebecca has run her own consultancy for the past 20 years covering all employment status issues such as off-payroll in the private and public sector, otherwise known as IR35, s.44 and any issues affecting the self-employed and personal service companies.

Rebecca was also seconded to the Office of Tax Simplification (an independent body of HM Treasury) as a Senior Policy Adviser to advise the government on employment and tax status.  She was part of a small team of experts who drafted the Employment Status Review 2015, she then continued to advise on the review of Small Company Taxation leading on the taxation of nano companies and the self-employed. As a result of that review, Rebecca developed the concept of SEPA, providing a vehicle to the self-employed to be able to protect the family home. Rebecca was also a representative on the Cross Government Working Group on Employment Status and has most recently published the review into the taxation of the Gig Economy.

Author Content

Unfettered substitution as a sign-post to ‘no employment relationship’ is a top takeaway from the food courier firm’s legal win.

28th November, 2023 | Guide to Contracts

Overview to CEST’s update, including what’s not changing, and why we’re all waiting on PGMOL.

‘Promptly,’ or ‘weekly at least.’ Not following the contractual terms of when you must submit to get paid can prove costly.

Binns, Zajota, Pajpani and even Collins put the onus on umbrellas to be crystal clear on what and how much they pay contractors.

Tens of millions that was heading to UK business now isn’t, thanks to Innovate UK incorrectly assessing contractors as outside IR35.

With none of the normal delay between government intention and government action, it’s good to see officials moving forward on rolled-up holiday pay.

The Single Enforcement Body (or the Treasury’s response to its evidence-call), should factor in the following if it is to succeed.

The Mainpay ruling reinforces ‘If it seems too good to be true, then it invariably is.’ That's now even more the case, with no SEB.

What a tax lawyer says umbrella and limited company contractors should know about Jeremy Hunt’s Green Book.

17th November, 2022 | Money

Survival guide to the Off-Payroll Working reforms (not IR35), being revoked.

In a landmark ruling for the umbrella sector, it’s officially ‘out’ with the pro-rating holiday pay formula of 12.07%, and ‘in’ with the 5.6 weeks’ calculation.

Standing back to take in the whole picture of the factual matrix is the unifying factor of numerous IR35 judgments.

Nothing new in a long letter by peers to HM Treasury just underlines how much pent-up consensus on employment status there really is.

Hiring managers ticking the substitution box is central to why even the government can’t get HMRC’s rules right.

Inside, outside, on the side. Wherever its terms are, the contract is an extremely important memorial of your agreement.

29th November, 2021 | Guide to Contracts

An off-payroll reviewer says engagers are climbing mountains to reach outside IR35 determinations.

A few words from CEST Explained’s author on the tool’s future, including potentially new questions in July.

The potentially thorny part of HMRC’s tool as it requires input from you, the worker.

8th April, 2021 | Private Sector IR35 Reform

The e-book serialisation continues, with a look at the most determinative IR35 factor – Control.

7th April, 2021 | Private Sector IR35 Reform

Rebecca Seeley Harris offers ContractorUK an exclusive preview of her new e-book, in a nod to today’s momentous reforms to IR35.

6th April, 2021 | Private Sector IR35 Reform

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