Peter Bickley
03-12-2021
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.
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.
Premium Content: This is exclusive item - please log in or subscribe to view this item.
Peter Bickley
24-08-2021
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.
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.
Premium Content: This is exclusive item - please log in or subscribe to view this item.
Steve Wade
23-03-2021
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.
Premium Content: This is exclusive item - please log in or subscribe to view this item.
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.
Premium Content: This is exclusive item - please log in or subscribe to view this item.
Kate Upcraft
29-12-2020
This TAXguide collates a broad range of employment tax changes for 2020/21 and looks ahead to 2021/22. Kate Upcraft provides practical guidance on off-payroll working, national insurance exemptions, the employment allowance, termination payments, student loans, RTI matters, statutory parental bereavement pay (SPBP), and summarises benefits and expenses in the context of COVID-19.
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.
12-11-2019
Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019
Tax Faculty
07-10-2019
This TAXguide explains our current understanding of the new off-payroll working rules beginning on 06 April 2020 and their implementation.