ICAEW Tax Faculty provides analysis of the announcements relating to personal and employment taxes in the 2018 Budget.

Many individuals undertake work through an intermediary structure such as their own personal service company (PSC). This can be done for a variety of reasons such as limited liability, because the engager insists, or because it can mitigate tax.

Deciding if IR35 applies to a particular engagement is probably the most important decision your clients have to make.

We’ve come a long way since the personal service company rules were introduced. Sarah Ghaffari considers recent developments, touching on public sector reform, the private sector – as well as a practical example – and where things might go next.

New legislation has tightened definitions of employment and tax status for self-employed workers.

Peter Bickley highlights two important April 2017 tax changes relating to disguised remuneration and off-payroll working

From April 2017, the public sector will have to review the employment status of every limited company that works for it.

The latest key tax rules and reliefs affecting business.

The April 2019 edition of TAXTalk focuses on the new off payroll worker rules for the private sector, the latest consultations from government and an update on money laundering and suspicious activity reports.

Anita Monteith and Sarah Ghaffari explain the proposed changes included in the government's second consultation to consider the reform of off-payroll working in the public sector.

An introduction to IR35, what it is and why it is important.

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.

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 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.

Off-payroll working in the private sector.

Off-payroll working in public and private sectors

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.