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HMRC's updated employment status manual may be useful for engagers and contractors
Susan Ball

21 January 2020

The latest update of HMRC's internal employment status manual could prove useful for businesses and their contractors concerned about reaching the correct decision on the employment status of workers for tax purposes.

IR35 Off-payroll working – are you ready for the new rules?

15 January 2020

It’s 12 weeks until the new IR35/off-payroll rules come into force. Public sector and medium and large organisations as end users will feel it the most, but small entities may be impacted as fee payers. There is a lot to do and organisations need to start preparing now, if they haven’t already.

IFRS 16 - what does it look like in practice?

10 January 2020

Join our financial reporting specialist, Danielle Stewart OBE, who will run you through the disclosure requirements of the standard and explore the practicalities and issues arising.

IR35 review dashes hopes of significant change before April 2020 implementation
Susan Ball

08 January 2020

Susan Ball, RSM tax partner, comments on the launch of the Government's review of the new IR35 off-payroll rules due to come into force in April.

HMRC launches new CEST tool to help contractors with tax status, but will it silence the critics?
Susan Ball

25 November 2019

Susan Ball, employer solutions tax partner at RSM, comments on the launch today of the new HMRC Check for Employment Status for Tax (CEST) service.

Growing clamour for IR35 reform to be postponed

13 November 2019

The Federation of Small Businesses this week joined other business and professional organisations in calling for the new IR35 rules on off-payroll working to be postponed. While there are arguments in favour of postponing, many businesses who have invested in preparing themselves would justifiably feel aggrieved if the goal posts were to move.

NHS under the microscope over the operation of off-payroll rules

30 October 2019

Over recent months we have been hearing about HMRC reviewing the current operation of the off-payroll rules in the public sector ahead of the new changes from 6 April 2020, which will impact both the private and public sectors. It has also recently emerged that NHS bodies are within the scope of this new approach.

IR35 - is it all about control?

30 October 2019

BBC television presenter Christa Ackroyd has failed in a bid to have her deemed employee status overturned at the Upper Tribunal (UT), a decision which could leave many contractors worrying about their exposure to previous years' taxes.

New IR35 briefing note provides some comfort for contractors
Susan Ball

22 October 2019

Susan Ball, Employer Solutions Tax Partner at RSM, comments on the publication of a new HMRC briefing on the reform of off-payroll working rules, published today.

Employer NIC deductions from contractors under IR35

17 September 2019

Following the introduction of the rules in the public sector in April 2017, some employers have tried to pass on National Insurance Contributions (NIC) (13.8%) and the Apprenticeship Levy (0.5%) costs to contractors. This is potentially unlawful.

Can you renegotiate contracts to include deductions for employer’s NIC?

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