3 March 2020: Reforms to the off-payroll working (IR35) rules are due to extend to the private and third sectors from 6 April 2020. As small accountancy firms serving personal service company clients become increasingly concerned about the potential threat to their client base, how can they can adapt and flourish?

12 February 2020: on 7 February 2020, HMRC announced changes to the draft off-payroll working (IR35) rules, which are due to apply to private and third sector engagements from 6 April 2020.

With the imminent arrival of off-payrolling for the private sector from April 2020, Peter Bickley reflects on whether the prospective new rules will change how businesses engage contractors. He covers IR35 and off-payroll working rules, tax compliance for the personal service company and a working example, as well as further guidance for Tax Faculty members.

17 January 2020: changes to off-payroll worker rules take effect next spring. Practitioners need to be ready with timely advice. Find out how your clients could be affected by the changes.

ICAEW's Tax Faculty welcomes the UK government undertaking a review to smooth the transition, but remains concerned that businesses will not be ready by April 2020 and has been pressing for a year’s delay.

HMRC has published an off-payroll working factsheet for contractors covering the reforms to the off-payroll working (IR35) rules from April 2020.

An overview of off-payroll working.

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.

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 19 February 2020 to a consultation published by HMRC on 22 January 2020.

A response dated 16 December 2019 to a consultation published by HMRC on 13 December 2019.

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.

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.