Client Portal

Build Your Business, and Keep More of Your Money

Chartered Accountants & Business Advisors

Call Us Today!

IR35

Off-Payroll Working Lives To See Another Day

The 23 September Fiscal Statement included the unexpected news that the “off-payroll working” (OPW) rules would be scrapped from 6 April 2023. These rules were introduced for public sector employers from 6 April 2017 and then extended to large and medium-sized private-sector organisations from 6 April 2021. It has now been announced that the OPW […]

Read more November 8th, 2022

Major Budget U-Turns

Over the last few days, we have seen a gradual dismantling of the mini-budget of Friday 23 September 2022, along with the economic policies that Prime Minister Liz Truss based her leadership campaign on. On Friday 14th October, Ms Truss announced a change of Chancellor, from Kwasi Kwarteng to Jeremy Hunt. This was swiftly followed […]

Read more October 18th, 2022

IR35 U-Turn

The much criticised “off-payroll” working rules were introduced for the public sector from 6 April 2017 and then extended to large and medium-sized private-sector organisations from 6 April 2021. The rules replaced the ‘IR35’ rules where workers supplied their services to these organisations via a personal service company (PSC) or other intermediary. The effect was […]

Read more October 6th, 2022

Mini-Budget Summary September 2022

The week leading up to Chancellor Kwasi Kwarteng’s ‘Mini Budget’ may have been a short one due to the Queen’s funeral but the new government managed to fill it with a stream of policy announcements. Before Mr Kwarteng stood up to make his statement on ‘The Growth Plan’ much of what he had to say […]

Read more September 24th, 2022

Employee Travel And Subsistence

With employees’ and directors’ P11d’s for 2021/22 due by 6 July 2022 it is timely to remind employers of the rules for travel and subsistence, particularly as HMRC have recently issued some updated guidance and useful examples of their interpretation of the law. Tax relief for employee travel costs is available provided the journey isn’t […]

Read more May 22nd, 2022

1.25% Increase In NICs And Tax On Dividends

Content accurate at the date of publishing. The Prime Minister announced on 7th September that the government will introduce a new 1.25% Levy to provide an extra £12 bn a year to support the NHS and social care. From April 2022 it is proposed that there will be a 1.25% rise in National Insurance Contributions […]

Read more October 13th, 2021

Off-Payroll Working – Will HMRC Accept Result?

Since 6 April 2021 large and medium-sized organisations have had to determine whether or not a worker supplying their services via their own personal service company would be treated as an employee if directly engaged. HMRC suggest organisations use their Check Employment Status for Tax (CEST) tool on their website to check the worker’s status, […]

Read more August 10th, 2021

HMRC Urge Businesses To Carry Out Due Diligence On Supply Chain

HMRC is warning organisations about the use of mini umbrella companies in the labour supply chain and the need to carry out due diligence to protect the organisation from financial and reputational damage. Without a careful review of their labour supply chain, the end-user could find themselves liable for Tax, National Insurance and VAT avoided […]

Read more May 19th, 2021

New Personal Service Company Rules Start This Month

The “off-payroll” working rules that apply to certain workers supplying their services to clients via their own personal service companies start from 6 April 2021. Under this new regime end user businesses will be required to determine whether that individual would have been treated as an employee or not if directly engaged. This will be […]

Read more April 13th, 2021

Get Ready For “Off-Payroll” Working Rules

Where large or medium-sized organisations are paying workers via personal service companies (PSC) or agencies they will need to operate new procedures from 6 April 2021. The new “off-payroll” rules will apply to partnerships, LLPs and larger charities as well as limited companies. Only those organisations that would be classed as “small” under the Companies […]

Read more March 12th, 2021

Get Ready For New Off-Payroll Working Rules (IR35)

This time last year businesses were preparing for important changes to the rules where workers supply their services via their own personal service companies. The start date was then deferred from 6 April 2020 to 6 April 2021. The new rules are scheduled to apply to large and medium-sized businesses as defined by the Companies […]

Read more February 9th, 2021

Review Of Off-Payroll Working Rules

In January the Government launched a four-week review of the changes to IR35 “off-payroll” working rules scheduled to come into force in April, as the result of mounting criticism about the way they will operate. The review is scheduled to conclude by mid-February and will see the Government hold a series of meetings with stakeholders […]

Read more February 10th, 2020

Conservative Party Elected With Working Majority

Now that Boris Johnson and his Conservative Party have won the General Election will we finally “Get Brexit Done”? More importantly, can the Government now get on with running the country and sorting out urgent issues such as the NHS? The Budget date has now been announced for Wednesday 11th March. This Budget is likely […]

Read more January 8th, 2020

2019 Budget Delayed

It was announced on 14 October that Sajid Javed’s first budget would be on 6 November but with a general election in December when will it be now? The current political uncertainty makes it difficult to give clear tax advice as a number of key proposals in the draft Finance Bill scheduled to take effect […]

Read more November 11th, 2019

Radio Presenter Wins IR35 Personal Service Company Case

The extension of the “off-payroll” working rules to the private sector mentioned in our previous article is planned for April 2020 but in the meantime, tax tribunal decisions are still being decided against HMRC. In a recent case involving a radio presenter working for TalkSport, it was decided that the presenter would not have been […]

Read more October 3rd, 2019