Practical guidance from ICAEW's Tax Faculty on IR35 and the taxation of intermediaries in the UK tax regime.
In TAXguide 10/18 Kate Cottrell explains the process required to perform an IR35 contract review, problem areas to watch out for, details of HMRC’s free service and what the implications are when things go wrong. Read a summary here, Tax Faculty members can download the full guide.
HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
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Off-payroll working: guidance on clients’ off-payroll working obligations when a contractor works through an intermediary such as a personal service company across borders and/or some of the parties (client, contractor, contractor’s personal service company) are non-UK resident and/or the work is not wholly carried out in the UK, how the ‘host employer’ rules in s689 ITEPA 2003 interact, and the impact of double tax treaties.
Questions and HMRC’s answers on how to determine whether a trust that uses the services of a contractor provided through an intermediary such as a personal service company is ‘small’ or has a UK connection under the off-payroll working rules.
Off-payroll working: how to determine the size of a private sector client that uses the services of a contractor provided through an intermediary such as a personal service company.
In this webinar Mark Hammerton of Eversheds Sutherland gave practical advice and guidance on determining employment status now the off-payroll working rules have been extended to the private sector, and end-user options for managing contractors.
Questions posed by ICAEW Tax Faculty exploring the impact of changes from 6 April 2021 to the off-payroll working regime and what they mean in practice, in particular for payroll, with answers based on HMRC's guidance.
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.
Features and articles
The Autumn Statement confirms a welcome new power to offset tax following a correction to an employment status determination.
National insurance contributions (NIC) will be reduced to 8% for the self-employed and to 10% for employees, and the flat rate class 2 NIC will be abolished for most self-employed, the chancellor has announced.
Highlights from the broader tax news for the week ending 11 October 2023, including: VAT helpline survey for insolvency practitioners; VAT treatment of drugs and medicines; and a platform change for HMRC’s CEST tool.
HMRC adopts a pragmatic approach of offering deemed employers the ability to pause settlement pending a potential change in legislation.
Lindsey Wicks explains the current inequalities when a client makes an incorrect status determination and what the government plans to do to redress the balance.
ICAEW suggests that the off payroll working problem, which has led to the increase in the use of umbrella companies by employment intermediaries, could be resolved by eliminating opportunities for arbitrage that arise from rates of tax and NIC being different depending on employment status for tax.
What the changes mean for dentists and a guide to using the CEST Tool.
Businesses and contractors have the opportunity to respond to a new government consultation suggesting ways to regulate contractors’ umbrella companies and tackle non-compliance with employment and tax laws in that arena.
Webinars and recordings
As HMRC ‘light touch’ IR35 compliance enforcement is set to end in April 2022 we take a timely look at the changes that were implemented a year ago. Our expert speaker Richard Maitland, Partner and specialist in employment tax at MHA will shares with us the key learnings from the previous 12 months.
In this webinar from the Tax Faculty, employment tax experts Kate Upcraft and Ian Holloway provide an update on the key changes in the employment tax arena for 2022.
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.
In this webinar we unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.
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.
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.
Employment tax specialist Kate Upcraft and Tax Faculty technical managers Anita Monteith and Caroline Miskin, explain the complexities of the Coronavirus Job Retention Scheme (CJRS) followed by an update on the latest payroll hot topics.
Covering the key changes in the employment tax arena for this tax year
Bloomsbury 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 Accounting and Tax Service.
A chapter discussing the ways in which employment status may have to be considered by a business when it incorporates.
Concise chapter providing expert guidance on the IR35 rules in the circumstances of a business partnership, including LLPs.
Concise chapter providing guidance on partnership taxation for businesses in the construction industry, which are subject to the Construction Industry Scheme ('CIS').
Chapter containing advice on personal service companies and off-payroll working, written for anyone who advises or runs a family or owner-managed company.
Guidance on the taxation of provision of services through an intermediary or managed service company in the UK.
Clearly laid-out chapter on national insurance, covering tax issues related to UK employers and their staff.
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. Includes a May 2022 case law update.
A representation dated 29 August 2023 to a consultation published by HM Treasury, HM Revenue & Customs and Department for Business & Trade on 6 June 2023.
A representation dated 14 June 2023 to a consultation published by HMRC on 27 April 2023.
A response dated 28 October 2022 to a review published by the Office of Tax Simplification on 31 August 2022.
A response submitted on 27 May 2022 to a consultation published by the Department for Business, Energy & Industrial Strategy and Home Office on 13 April 2022.
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.
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.
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.
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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