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.
This guide provides answers to questions asked at the off-payroll working webinar presented by Steve Wade and Kate Upcraft on 23/11/20. It covers changes from April 2021 including the size of clients, overseas clients, employment status and status determination statements, deemed employment income, personal service companies and the contractor, and practitioner support.
Off-payroll working rules from April 2021 require private sector end users to determine employment status of contractors who use an intermediary. If there is deemed employment, the intermediary receives payment net of deductions. This builds on legislation for public sector engagers effective from 2017. Existing IR35 rules continue to apply where the end user is small. Rebecca Benneyworth provides guidance on how to account for off-payroll transactions.
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.
A series of questions posed by the ICAEW Tax Faculty exploring the impact of changes to the off-payroll working regime where one of the parties is based outside the UK. Answers have been taken from HMRC's guidance.
A series of questions posed by the ICAEW Tax Faculty exploring the impact of changes to the off-payroll working regime and what they mean practically for payroll processes. Answers have been taken from HMRC's guidance.
In light of upcoming changes to the off-payroll working regime, this guidance from the Tax Faculty outlines how to determine whether a private sector client using contractors through an intermediary is ‘small’.
16 December 2020: Highlights from the broader tax news this week includes: support from HMRC on withdrawal of VAT retail export and airside tax-free shopping scheme; the opening of an online portal for businesses using postponed VAT accounting to download statements; and data on how the enhanced CEST tool has been used in its first 12 months.
New rules for private sector contractors explained
13 November 2020: Intermediaries which are not personal service companies such as umbrella companies and agencies, will be treated differently to personal services companies in the new off-payroll working regime.
5 June: The government should hold off enacting measures to introduce the new off-payroll working regime and use the time thoroughly to review its implementation, according to ICAEW’s Tax Faculty.
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.
28 April: As COVID-19 dramatically changes the way in which we work, the House of Lords is recommending that the government rethinks IR35’s expansion and looks for a better way to tax work. Anita Monteith outlines the recommendations.
3 April: The Cabinet Office has confirmed that the coronavirus job retention scheme will also apply to off-payroll contractors working for public sector organisations.
Lindsey Wicks looks at the measures set to apply from April 2020, and raises concerns that some still lack clear guidance from HMRC.
In this webinar we unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.
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.
This webinar from the Tax Faculty provides a round up of all the measures that are under review and subject to consultation, and how the faculty will be responding.
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.
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.
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
Concise chapter providing expert guidance on the IR35 rules in the circumstances of a business partnership, including LLPs.
An indispensable guide to the tax and legal implications of the new IR35 legislation to be implemented for the public sector in 2017 and for the private sector in April 2021.
Guidance on the taxation of provision of services through an intermediary or managed service company in the UK.
Clearly laid-out guide to the UK tax issues that relate specifically to employers and their staff.
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A response dated 17 July 2020 to a consultation published by the BEIS on 3 June 2020.
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.
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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