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Off payroll working

Author: Tax Faculty

Published: 24 Nov 2020

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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

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