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IR35 - guidance

Practical guidance from ICAEW's Tax Faculty on IR35 and the taxation of intermediaries in the UK tax regime.

Displaying 1-11 of 11 results
TAX FACULTY TAXGUIDE TAXguide 19/21 Off-payroll working: cross-border issues
  • Dec 2021
  • Peter Bickley
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.
Exclusive TAX FACULTY TAXGUIDE TAXguide 16/21 Off-payroll working: trusts as clients: ‘small’ and ‘UK connection’
  • Aug 2021
  • Peter Bickley
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.
Exclusive TAX FACULTY TAXGUIDE TAXguide 15/21 Off-payroll working: Are you a 'small' private sector client?
  • Aug 2021
  • Peter Bickley
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.
Exclusive TAX FACULTY FACULTIES ONLINE TAXGUIDE ICAEW KNOW HOW TAXguide 11/21 Off-payroll working: employment status: webinar questions and answers
  • May 2021
  • Mark Hammerton
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.
Exclusive TAX FACULTY FACULTIES ONLINE TAXGUIDE ICAEW KNOW HOW TAXguide 07/21: Off-payroll working: payroll and practical issues
  • Mar 2021
  • Steve Wade
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.
Exclusive TAX FACULTY FACULTIES ONLINE TAXGUIDE ICAEW KNOW HOW TAXguide 01/21: Off-payroll working from April 2021
  • Jan 2021
  • Steve Wade and Kate Upcraft
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.
Exclusive TAX FACULTY FACULTIES ONLINE TAXGUIDE ICAEW KNOW HOW TAXguide 21/20 Employment Tax: round up of 2020/21 and a look ahead
  • Dec 2020
  • Kate Upcraft
This TAXguide collates a broad range of employment tax changes for 2020/21 and looks ahead to 2021/22. Kate Upcraft provides practical guidance on off-payroll working, national insurance exemptions, the employment allowance, termination payments, student loans, RTI matters, statutory parental bereavement pay (SPBP), and summarises benefits and expenses in the context of COVID-19.
Exclusive TAX FACULTY FACULTIES ONLINE TAXGUIDE ICAEW KNOW HOW TAXguide 22/20 Accounting for off-payroll working
  • Dec 2020
  • Rebecca Benneyworth
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.
TAXguide 16/19 off-payrolling from April 2020
  • Nov 2019
Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019
TAX FACULTY TAXGUIDE TAXguide 14/19: IR35 New tax rules
  • Oct 2019
  • Tax Faculty
This TAXguide explains our current understanding of the new off-payroll working rules beginning on 06 April 2020 and their implementation.
TAX FACULTY TAXGUIDE TAXguide 10/18: IR35 contract reviews
  • May 2018
  • Kate Cottrell (Edited by Sarah Ghaffari)
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.
Displaying 1-11 of 11 results
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The latest news about the UK's tax system brought to you by ICAEW's Tax Faculty.