How Bloomsbury can help support your research on the tests to apply for IR35.

Lindsey Wicks explains the theme behind the Tax Faculty’s budget submission.

Following consultation in Spring 2019, the Government has published the draft legislation for extending and reforming the current off-payroll rules. These already apply in the public sector but are being amended and extended to the private sector from April 2020.

Given the numerous ways in which working engagements using a personal service company (PSC) for a large company or other entity in the private sector can be carried out, the new rules from April 2020, about tax and NICs for off payroll working (OPW) – also referred to as IR35 – should be understood by anyone working in or with that sector.

Given the numerous ways in which working engagements using a personal service company (PSC) within the public sector can be carried out, the rules about tax and NICs for off payroll working – also referred to as IR35 – and further changes to those rules from April 2020, should be understood by anyone working in or with that sector.

Currently HMRC recognises as self-employed people who are ‘in business on their own account’. Will the new off-payroll working (IR35) rules inadvertently move the goalposts on employment status in a way that will have a particular impact on the media industry?

ICAEW Tax Faculty provides analysis of the announcements relating to personal and employment taxes in the 2018 Budget.

The latest key tax rules and reliefs affecting business.

Debbie Jennings, VAT Director, and Andrew Constable, partner, both at Kingston Smith LLP, join ICAEW's Charles Worth, Head of Business Law, and Matthew Rideout, Director of Business to discuss the latest tax matters.

This month the panel discusses IR35, employee benefit trusts and options available to those affected by the new disguised remuneration rules.

This month the panel discusses IR35, employee benefit trusts and options available to those affected by the new disguised remuneration rules.

Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019

This TAXguide explains our current understanding of the new off-payroll working rules beginning on 06 April 2020 and their implementation.

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.

David Heaton provides a comprehensive guide to the major changes to the structure of employment arrangements affecting employment intermediaries that were introduced in 2014 and 2015. Read a summary here, Tax Faculty members can download the full guide.

A response dated 5 September 2019 to a consultation published by HMRC on 11 July 2019.

A response dated 23 May 2019 to a consultation published by HMRC on 5 March 2019.

Off-payroll working in the private sector.

Off-payroll working in public and private sectors

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.