IR35, also referred to as “off-payroll working”, is the name given to the anti-avoidance legislation that ensures individuals providing services through an intermediary company are taxed correctly. Here you will find practical guidance, webinars and other resources related to IR35 and the taxation of intermediaries.
The delayed start date for off-payroll working is welcome as the new off-payroll working rules are obviously confusing many people. David Heaton tries to clarify some of the puzzling points.
Lindsey Wicks looks at the measures set to apply from April 2020, and raises concerns that some still lack clear guidance from HMRC.
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.
Frank Haskew, head of the ICAEW Tax Faculty, reviews 2019, including Brexit, Making Tax Digital, off-payroll working, the contractor loan charge and HMRC’s resource issue.
Kate Upcraft explains the challenges in preparing payroll for the 2020/21 tax year. She covers off-payroll working, company cars, Employment Allowance and termination payments, among other things.
Due to the nature of the sector, the entertainment, sport and media sector is one where traditionally there have been several off-payroll working arrangements.
Lindsey Wicks explains the theme behind the Tax Faculty’s budget submission.
Rebecca Seeley Harris, director of Re:Legal Consulting, discusses the reforms to the off-payroll working rules in this recap of the tests for assessing whether IR35 applies in certain situations. She goes over founding cases, substitution, control and contracts and working practices.
Steve Wade provides guidance on the implementation of the new off-payroll working rules due to come into effect in April 2021.
An overview of the new off-payroll working rules in the private sector from 5 April 2020
The first in our TAXbite series on off-payroll working, this episode gives a general overview of the rules.
From April 2020 the operation of IR35, or off-payroll working as it is also known, will change in the private sector. In this webinar we unpick the draft legislation, provide practical tips on preparation for change and highlight the pitfalls to watch out for.
In this webinar Kate Upcraft and Peter Bickley cover the latest developments in the employment tax arena, including; preparation for the roll out of the IR35 off-payroll reforms to the private sector, tax regimes and optional remuneration arrangements.
Exploration of a number of recent key IR35 cases.
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.
ICAEW has developed guidance for practice firms on what to include in engagement letters. This page provides a series of sample wordings to help you draft your own engagement letters.
Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.
Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.
Briefing for MPS on Finance Bill issued on 5th June
Written evidence submitted in February 2020 to House of Lords Finance Bill Sub-committee inquiry.
A response dated 19 February 2020 to a consultation published by HMRC on 22 January 2020.
Practical questions submitted on 13 December by the Tax Faculty to HMRC. Superseded by TAXguide 08/20.
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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