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.

New Chancellor Jeremy Hunt confirms off-payroll working will remain and that income tax rates will not change.

ICAEW contributes to responses to a European Commission consultation, which seeks stakeholder feedback on potential legislative measures to tackle the role of “enablers” in facilitating tax evasion and/or aggressive tax planning in the EU.

Workers providing their services via an intermediary are to regain sole responsibility for determining their employment status and paying the appropriate amount of tax and national insurance contributions under the IR35 rules.

The Chancellor took some big swings when it came to tax in his mini-Budget.

This month’s top technical stories include some R&D tax credits suspended by HMRC, why IR35 is fundamentally problematic and the tax and NIC treatment for displaced Ukraine employees relocating to the UK.

HMRC needs to demonstrate that IR35/off-payroll working can operate effectively and fairly in the real world and investigate whether the costs and unintended consequences are proportionate to the additional tax revenue which the reforms raise.

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.

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.

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.

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.

A response submitted on 11 February 2022 to a consultation published by the Public Accounts Committee (PAC) on 12 January 2022.

A response dated 5 May 2022 to a consultation published by the Office of Tax Simplification (OTS) on 24 February 2022.

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.