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.
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.
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.
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.
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.
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.
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.
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.
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.
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?