TAXguide 16/19 off-payrolling from April 2020
Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019
IR35 and off-payroll working
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.
Need to know
In this section
Features and articles
Are your clients ready for IR35 changes?
17 January 2020: changes to off-payroll worker rules take effect next spring. Practitioners need to be ready with timely advice. Find out how your clients could be affected by the changes.
Looking back at 2019
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.
Looking ahead at PAYE 2020
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.
Bloomsbury supporting applying for IR35
How Bloomsbury can help support your research on the tests to apply for IR35.
IR35 changes in the entertainment sports and media sector
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.
Pressing the pause button
Lindsey Wicks explains the theme behind the Tax Faculty’s budget submission.
Assessing whether IR35 applies
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.
Christa Ackroyd loses IR35 appeal over £420,000 tax bill
Upper tribunal confirms former Look North presenter's tax status as BBC employee
Webinars and recordings
Off-payroll working (or IR35): an overview
An overview of off-payroll working.
Off payroll working in the private sector
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.
Employment taxes update
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.
IR35 cases
Exploration of a number of recent key IR35 cases.
Business tax update
The latest key tax rules and reliefs affecting business.
Tax update, directors duties and responsibilities
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.
IR35 and off payroll working
This informative webinar will provide an update on the off-payroll working rules in the public sector, highlighting the pitfalls to watch out for and the recent cases to be aware of.
TAXtalk September 2018
This month the panel discusses IR35, employee benefit trusts and options available to those affected by the new disguised remuneration rules.
Practical guidance
TAXguide 16/19 off-payrolling from April 2020
Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019
TAXguide 14/19: IR35 New tax rules
This TAXguide explains our current understanding of the new off-payroll working rules beginning on 06 April 2020 and their implementation.
TAXguide 10/18: IR35 contract reviews
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.
TAXguide 16/17: Employment intermediaries
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.
Markel Tax FAQs
Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.
Can company directors take net payment equally under an IR35 contract, without incurring further charge to income tax/NIC?
How can HMRC’s employment status tool be used in IR35 cases?
Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.
Representations
ICAEW REP 127/19 Off payroll working-IR 35-payroll and other practical issues-operational questions
A response dated 16 December 2019 to a consultation published by HMRC on 13 December 2019.
ICAEW REP 86/19 Off-payroll working from April 2020
A response dated 5 September 2019 to a consultation published by HMRC on 11 July 2019.
ICAEW REP 54/19 Off-payroll working rules from April 2020
A response dated 23 May 2019 to a consultation published by HMRC on 5 March 2019.
ICAEW Rep 94/18
Off-payroll working in the private sector.
Further support
Useful links
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.
IR35: working through an intermediary
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.
Employment Status Manual
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.
Personal service companies (HL Paper 160)
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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