ICAEW.com works better with JavaScript enabled.

IR35 - guidance

Practical guidance from ICAEW's Tax Faculty on IR35 and the taxation of intermediaries in the UK tax regime.

TAXguide 17/21 Off-payroll working: cross-border issues

Premium Content: This is exclusive item - please log in or subscribe to view this item.

ICAEW 03-09-2021

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.

TAXguide 16/21 Off-payroll working: trusts as clients: ‘small’ and ‘UK connection’

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Peter Bickley 27-08-2021

Questions and HMRC’s answers on how to determine whether a trust that uses the services of a contractor provided through an intermediary such as a personal service company is ‘small’ or has a UK connection under the off-payroll working rules.

TAXguide 11/21 Off-payroll working: employment status: webinar questions and answers

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Mark Hammerton 04-05-2021

In this webinar Mark Hammerton of Eversheds Sutherland gave practical advice and guidance on determining employment status now the off-payroll working rules have been extended to the private sector, and end-user options for managing contractors.

TAXguide 01/21: Off-payroll working from April 2021

Steve Wade and Kate Upcraft 04-01-2021

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.

TAXguide 22/20 Accounting for off-payroll working

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Rebecca Benneyworth 29-12-2020

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.

TAXguide 07/20: Off-payroll working: cross border issues

Steve Wade 16-03-2020

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.

TAXguide 03/20 Off-payroll working from April 2020

09-03-2020

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’.

Showing 10 of 13 items