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IR35 - articles

Features and articles from ICAEW on IR35 and the taxation of intermediaries in the UK tax regime.

Exploring the position of the personal service company

Peter Bickley Taxline 31-01-2020

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.

Are your clients ready for IR35 changes?

Caroline Biebuyck 17-01-2020

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.

Government reviews implementation of off-payroll reforms

Anita Montieth 12-01-2020

ICAEW's Tax Faculty welcomes the UK government undertaking a review to smooth the transition, but remains concerned that businesses will not be ready by April 2020 and has been pressing for a year’s delay.

New HMRC factsheet on IR35 for contractors

Anita Montieth 12-01-2020

HMRC has published an off-payroll working factsheet for contractors covering the reforms to the off-payroll working (IR35) rules from April 2020.

Looking back at 2019

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Frank Haskew Taxline 10-01-2020

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

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Kate Upcraft Taxline 10-01-2020

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.

IR35 changes in the entertainment sports and media sector

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Tom Wilson Entertainment Sport and Media Community Newsletter 06-12-2019

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 Taxline 29-11-2019

Lindsey Wicks explains the theme behind the Tax Faculty’s budget submission.

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