Search

Reset
Displaying 10 of 14 results
IR35 rule changes indicate it's full steam ahead for off-payroll reforms
David Williams-Richardson

07 February 2020

The changes announced today by HMRC to the operation of the off-payroll working rules suggest that it's full steam ahead for the introduction of the new rules from 6 April 2020.

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 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.

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.

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?
Off payroll workers – the liability transfer rules

30 July 2019

The transfer of liability provisions will form part of the new IR35 rules from 6 April 2020. Under the new IR35 rules, the liability for the tax, NIC, and (potentially) Apprenticeship Levy due under PAYE where IR35 applies, will pass down the labour supply chain as each party satisfies its obligations.

HMRC can potentially transfer those liabilities to an agency at the top of the labour supply chain or to the end-client, where there is non-compliance further down the labour supply chain and it is not possible for HMRC to collect the amounts due from the offending party.

Who has liability under the new rules? How will these rules be applied? 
Off payroll working – status determinations and the status disagreement process

30 July 2019

The draft legislation also confirms that end users of services via intermediaries, such as Personal Service Companies (PSC), will be required to make status determinations and pass these to both the worker and the fee payer.

Also, the end user client will be required to set up and lead a status disagreement process, which will increase the administrative burden for businesses.

What is the draft legislation regarding statusdeterminations and the status disagreement process?
Off-payroll working – the perspective for individuals

30 July 2019

The Government believes the legislative changes will impact 170,000 individuals working through their own intermediary, such as a PSC. For these individuals, the deduction of tax and NI at source will have cash flow implications and, therefore, needs to be planned for.

What do individuals need to consider? 

Pages