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Off-payroll working and IR35

Off-payroll working, commonly referred to as "IR35", is the name given to the anti-avoidance legislation that ensures individuals providing services through an intermediary company are taxed correctly. Here you will find practical guidance, webinars and other resources related to IR35 and the taxation of intermediaries.

In this section

TAXguide 01/21: Off-payroll working from April 2021

This guide provides answers to questions asked at the off-payroll working webinar presented by Steve Wade and Kate Upcraft on 23/11/20. It covers changes from April 2021 including the size of clients, overseas clients, employment status and status determination statements, deemed employment income, personal service companies and the contractor, and practitioner support.

TAXguide 22/20 Accounting for off-payroll working

Off-payroll working rules from April 2021 require private sector end users to determine employment status of contractors who use an intermediary. If there is deemed employment, the intermediary receives payment net of deductions. This builds on legislation for public sector engagers effective from 2017. Existing IR35 rules continue to apply where the end user is small. Rebecca Benneyworth provides guidance on how to account for off-payroll transactions.

Features and articles

Tax news in brief

Highlights from the broader tax news week ending 26 May, which includes reminders on SEISS 4 grant claims and that loss carry-back claims can't be made until mid-July, as well as a coding error for service attributable pensions, more guidance on off-payroll working and extension to interim arrangement for trustees reliant on small savings.

Tax news in brief

Highlights from the broader tax news week ending 5 May, which includes HMRC publishing guidance on working through an umbrella company and updating guidance accompanying its CEST tool.

IR35: what does the future hold?

As of 6 April, IR35 decision-making has moved almost universally away from the limited or personal service company (PSC) to end clients and the liability to the fee payer which is often a recruitment agency.

Tax changes coming in April

A host of tax changes come into force from the start of April 2021, including the long-anticipated introduction of off payroll working (IR35) and the next phase of requirements under Making Tax Digital for VAT. ICAEW’s Tax Faculty outlines what you need to know.

Webinars and recordings

IR35 and employment status

In this webinar, Mark Hammerton, Partner, Human Resources Practice Group of Eversheds Sutherland, covers determining employment status, and common misconceptions, to help you comply with IR35.

Off-payroll working

In this webinar we unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.

Don't duck the issue of IR35

Join this webinar to discover the implications for contractors who work through personal service companies and get help determining your IR35 status. In addition, discover what the implications are for employers and if there any alternatives through this insightful webinar.

Tax Round-up 2020

This webinar from the Tax Faculty provides a round up of all the measures that are under review and subject to consultation, and how the faculty will be responding.

Off-payroll working 2020

Steve Wade provides guidance on the implementation of the new off-payroll working rules due to come into effect in April 2021.

Off payroll working in the private sector

From April 2020 the operation of IR35, or off-payroll working as it is also known, will change in the private sector. In this webinar we unpick the draft legislation, provide practical tips on preparation for change and highlight the pitfalls to watch out for.

Markel Tax FAQs

Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.

Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Employment status

A chapter discussing the ways in which employment status may have to be considered by a business when it incorporates.

Personal service companies and off-payroll working

Chapter containing advice on personal service companies and off-payroll working, written for anyone who advises or runs a family or owner-managed company.

Agency workers and intermediaries

A chapter on agency workers and intermediaries in this annual guide for professional advisers, highlighting tax planning opportunities and potential pitfalls.

Construction Industry Partnerships

Concise chapter providing guidance on partnership taxation for businesses in the construction industry, which are subject to the Construction Industry Scheme ('CIS').

IR35 and Managed Service Companies

Concise chapter providing expert guidance on the IR35 rules in the circumstances of a business partnership, including LLPs.

Off-payroll tax handbook

An indispensable guide to the tax and legal implications of the new IR35 legislation to be implemented for the public sector in 2017 and for the private sector in April 2021.

Taxation of employments

Clearly laid-out guide to the UK tax issues that relate specifically to employers and their staff.

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ICAEW REP 65/21: Tax Administration Framework Review

In responding to HMRC's consultation on the Tax Administration Framework Review ICAEW argues that the starting point of such tax reform should be significant simplification of the underlying tax rules and that HMRC needs to be given the resources and funding to give it the capacity to take on such a major piece of work.

Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

IR35: working through an intermediary

Guides on employment status and the taxation of intermediaries, including guidance on off-payroll working rules for public authorities, intermediaries in the public sector, intermediaries in the private sector, and employment intermediaries.

Employment Status Manual

HMRC internal manual providing guidance on how to determine employment status, agency and temporary workers, managed service companies, intermediaries legislation, off-payroll working, and other topics.

Personal service companies (HL Paper 160)

House of Lords report discussing the use of personal service companies, relevant legislation and recent trends, the continuing viability of the IR35 legislation, HMRC's administration and the effect of recent reforms, implications for the lower-paid, and impact on the public sector. ICAEW gave evidence to the Select Committee.

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