IR35

6
Mar

Off-payroll working rules to go ahead from April 2020

  Review confirms off-payroll working rules to go ahead from April 2020 The government has confirmed that reforms to off-payroll working rules for the private sector will go ahead from 6 April 2020. The off-payroll rules have applied to the public sector since 2017 and the government has carried out a review of the roll-out to the private sector. The

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10
Dec

Check employment status for tax tool update

  Check employment status for tax tool update HMRC has issued an update to the Check employment status tool (CEST) in advance of the introduction of new tax rules proposed for individuals who provide their personal services via an ‘intermediary’ to a medium or large business. The tool is designed to give HMRC’s view of the status of contracts and

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10
May

Consultation on extension of IR35 rules

  Consultation on extension of IR35 rules HMRC has published guidance on the extension of the off-payroll working rules (also known as IR35) to the private sector, a year ahead of its implementation on 6 April 2020. In the guidance, HMRC state that the responsibility to determine whether the off-payroll working rules apply will fall on the organisation receiving the

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7
Jun

Off-payroll IR35 rules to be extended to private sector workers?

  Off-payroll IR35 rules to be extended to private sector workers? As mentioned in the Autumn Budget, the Government has opened a consultation into a possible extension of the rules that currently apply to “off-payroll” workers in the public sector to the private sector. This consultation is being undertaken at the same time as the consultation into employment status. The

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3
May

HMRC lose IR35 case

  HMRC lose IR35 case In the February newsletter we reported the Tax Tribunal decision involving Christa Ackroyd Media Ltd, a company set up by a TV presenter to supply her services to the BBC, where it was held that the IR35 personal service company rules applied to the arrangements. In a recent case involving a night manager on a

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1
Mar

BBC presenter loses landmark IR35 case

  The IR35 personal service company legislation has been on the statute book since 2000 and has never really worked as intended. The main reason for this is that the interpretation of the legislation is based on the same employment status tests referred to above, which lack clarity and are open to interpretation by the courts. However, HMRC have recently

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1
Mar

Are you sure you or your workers are self-employed?

  Are you sure you or your workers are self-employed? Last year we reported that the House of Commons Work and Pensions Committee published a report calling on the Government to close the loopholes that allow “bogus” self-employed practices, which burden the welfare state but reduce the tax contributions needed to sustain it. Most of the people working for organisations

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6
Dec

IR35 rules may be extended to private sector

IR35 rules may be extended to private sector. Although not mentioned in the Budget speech the other documents released on Budget day mention the possible extension of the IR35 rules for personal service companies in the public sector to workers in the private sector. The government will consult in 2018 on how to tackle non-compliance with the intermediaries’ legislation (commonly

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2
Mar

New rules for IR35 workers in the public sector start 6 April 2017

  There are significant changes that commence on 6 April 2017 for workers in the public sector supplying their services via their own personal service companies or other intermediaries. From 6 April 2017 the public sector employer or agency that engages the worker will have to review the employment status of the worker and decide whether or not to deduct

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4
Jan

More bad news for public sector workers “off payroll”

  In his Autumn Statement the Chancellor announced that the Government will implement significant changes to the taxation of workers providing their services to the public sector through their own company or via an agency. These new measures have now been included in draft clauses to be included in Finance Act 2017 which were issued for consultation on 5 December

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