Practical guidance
Practical guidance from ICAEW's Tax Faculty on IR35 and the taxation of intermediaries in the UK tax regime.
Off-payroll working, commonly referred to as "IR35", 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.
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.
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.
Off-payroll working: how to determine the size of a private sector client that uses the services of a contractor provided through an intermediary such as a personal service company.
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.
Questions posed by ICAEW Tax Faculty exploring the impact of changes from 6 April 2021 to the off-payroll working regime and what they mean in practice, in particular for payroll, with answers based on HMRC's guidance.
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.
Highlights from the broader tax news for the week ending 20 March 2024, including: HMRC’s framework for large businesses; new secondary legislation applying across a range of areas, including the off-payroll rules; maps of investment zones; and updated guidance on genuine HMRC contact.
From 6 April 2024, the headline rate of NIC will fall from 10% to 8% for employees, and from 9% to 6% for the self-employed. The government will also consult on how it will abolish Class 2 NIC.
PAC has recommended more resources for HMRC so that it can meet its service standards. It has found that HMRC’s approach to off-payroll working is deterring legitimate economic activity.
A single determination of tax and NIC would simplify the offsetting process. The deemed employer should have the right to appeal against a determination.
Consultation on draft legislation and guidance for offsetting tax and NIC when an employment status determination is changed to ‘employed’.
HMRC has published guidelines to help organisations and contractors involved in off-payroll working (OPW) / IR35 understand what HMRC considers good practice.
The Autumn Statement confirms a welcome new power to offset tax following a correction to an employment status determination.
National insurance contributions (NIC) will be reduced to 8% for the self-employed and to 10% for employees, and the flat rate class 2 NIC will be abolished for most self-employed, the chancellor has announced.
As HMRC ‘light touch’ IR35 compliance enforcement is set to end in April 2022 we take a timely look at the changes that were implemented a year ago. Our expert speaker Richard Maitland, Partner and specialist in employment tax at MHA will shares with us the key learnings from the previous 12 months.
In this webinar from the Tax Faculty, employment tax experts Kate Upcraft and Ian Holloway provide an update on the key changes in the employment tax arena for 2022.
In this webinar, Mark Hammerton, Partner, Human Resources Practice Group of Eversheds Sutherland, covers determining employment status, and common misconceptions, to help you comply with IR35.
In this webinar we unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.
Join this webinar to discover the implications for contractors who work through personal service companies and get help determining your IR35 status. In addition, discover what the implications are for employers and if there any alternatives through this insightful webinar.
This webinar from the Tax Faculty provides a round up of all the measures that are under review and subject to consultation, and how the faculty will be responding.
Employment tax specialist Kate Upcraft and Tax Faculty technical managers Anita Monteith and Caroline Miskin, explain the complexities of the Coronavirus Job Retention Scheme (CJRS) followed by an update on the latest payroll hot topics.
Covering the key changes in the employment tax arena for this tax year
Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.
Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.
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An indispensable guide to the tax and legal implications of the new IR35 legislation to be implemented for the public sector in 2017 and for the private sector in April 2021. Chapter 6 has now been updated in line with Section 17 of the Finance Act 2024, which came into force from 6 April 2024.
A chapter discussing the ways in which employment status may have to be considered by a business when it incorporates.
Concise chapter providing expert guidance on the IR35 rules in the circumstances of a business partnership, including LLPs.
Concise chapter providing guidance on partnership taxation for businesses in the construction industry, which are subject to the Construction Industry Scheme ('CIS').
Chapter containing advice on personal service companies and off-payroll working, written for anyone who advises or runs a family or owner-managed company.
Guidance on the taxation of provision of services through an intermediary or managed service company in the UK.
Clearly laid-out chapter on national insurance, covering tax issues related to UK employers and their staff.
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A representation dated 22 February 2024 to a consultation published by HMRC on 25 January 2024.
A representation dated 29 August 2023 to a consultation published by HM Treasury, HM Revenue & Customs and Department for Business & Trade on 6 June 2023.
A representation dated 14 June 2023 to a consultation published by HMRC on 27 April 2023.
A response dated 28 October 2022 to a review published by the Office of Tax Simplification on 31 August 2022.
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.
Guidelines intended to help end clients understand what HMRC considers good or poor practice when preparing for and making status determinations for off-payroll workers, and working with others in the supply chain.
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.
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.
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