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IR35

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

Get Ready For The “Off-Payroll” Working Rules

Where large or medium-sized organisations are paying workers via personal service companies or agencies they will need to operate new procedures from 6 April 2020. The new rules will apply to partnerships, LLPs and larger charities as well as limited companies. Only organisations classed as “small” under the Companies Act criteria will be outside of […]

Read more October 3rd, 2019

Off-Payroll Working Rules (IR35) Going Ahead

The draft Finance Bill clauses issued for consultation on 11 July include legislation to extend the “off-payroll” working rules to the private sector from 6 April 2020. These changes will have significant implications for workers providing their services through personal service companies and also the end-user organisations that engage such workers. End users will be […]

Read more August 8th, 2019

Personal Service Company Changes From April 2020

In the Autumn Budget the Chancellor announced that the “off payroll” workers rules that currently apply in the public sector would be rolled out to the private sector in 2020. The government have now issued a consultation paper that sets out proposed tax and national insurance changes that will impact on those supplying their services […]

Read more April 9th, 2019

IR35 “Off-Payroll” Rules To Be Extended To Private Sector

Very controversially, the Government have decided to extend the rules for personal service companies in the public sector to workers in the private sector from April 2020. This follows a consultation in Summer 2018 on how to tackle non-compliance with the intermediaries legislation (commonly known as IR35) in the private sector. The legislation which has […]

Read more November 13th, 2018

HMRC Loses IR35 Case

In a February news article, 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 […]

Read more May 8th, 2018