ICAEW.com works better with JavaScript enabled.
Exclusive

Off payroll working

Author: Tax Faculty

Published: 24 Nov 2020

Exclusive content
Access to our exclusive resources is for specific groups of subscribers.
In this webinar Kate Upcraft and Steve Wade unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.

Topics covered include

  • the exemption for ‘small’ private clients
  • the employment status determination statement and what happens if the contractor disagrees
  • how tax and NIC on fees is accounted for by the fee-payer via RTI and the contractor’s PSC when received and onward paid to the contractor if the contractor is a deemed employee
  • what happens if PAYE is not accounted for.
  • statutory payments for PSC contractors who are deemed employees.
Broadcast on 23 November 2020

Webinar resources

Join the Tax Faculty

The Tax Faculty offers expert guidance and support enabling you to provide the best advice on tax legislation to your clients or business. We offer clear direction in taxing times.

Tax