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.

ICAEW’s Tax Faculty is seeking input from members on consultations on a range of issues including IR35, cryptoassets, and reform of stamp taxes on shares. Read the full list of consultations and find out who to contact with your views.

Simplifying and modernising the tax system and tackling the tax gap – this framed the consultations, calls for evidence and next steps announced on tax administration and maintenance day (TAM day). ICAEW’s Tax Faculty highlights the key points.

Although the underlying rules may not have undergone significant change, payroll reporting processes are evolving and IR35 case law is developing. Find out more in these webinars from ICAEW in May and June.

People employed by umbrella companies will welcome updated HMRC guidance on how such companies work, their employment rights and other key issues.

Highlights from the broader tax news for the week ending 8 March 2023, including: the official rate of interest; payrolling benefits deadline; updated off-payroll working guidance; and changes to the VAT treatment of local authority leisure services.

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.

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.