From 6 April 2021, off-payroll working rules (commonly known as IR35) will be reformed. This change impacts around 60,000 engager organisations, predominantly medium and large-sized businesses, outside the public sector that engage with individuals through personal service companies (PSCs).
23 July 2019
Now that non-resident companies are subject to UK corporation tax on their capital gains, HMRC have published guidelines on how to register for corporation tax. Find out when to register and what may be expected.
11 July 2019
Users of off-payroll services need to urgently understand the impact for them ahead of the change of the IR35 draft finance legislation. When the rules were introduced in the public sector it took time for organisations to adapt their processes and procedures ahead of implementation. The legislation is not expected to be finalised until November 2019.
11 July 2019
'Those who were hoping for significant changes to the proposed off-payroll (IR35) rules following the consultation will be disappointed to see that there has only been tinkering around the edges. ' Susan Ball, employer solutions partner at RSM.
10 July 2019
Increased clarity on employment status tests to reflect the reality of modern working is 'badly needed' according to a panel of tax judges in the First Tier Tribunal.
08 July 2019
Leading audit, tax and consulting firm RSM has appointed Susan Ball as partner in its growing Employer Solutions national team. She will be based in London.
04 July 2019
The latest IR35 ruling by the First-tier Tax Tribunal into the contracts entered into by an NHS locum with two hospitals found that while one contract fell inside IR35 rules the other fell outside.
05 July 2019
As of June 2019, the Government introduced a draft statutory instrument for the Structures and Buildings Allowance (SBA). The SBA is intended to encourage investment in the construction of new structures and buildings for commercial use.
28 June 2019
Does your organisation pay Non-Executive Directors’ travel expenses? Are you aware the rules are changing? Read more to find out how you can prepare for the change.
Susan has over 30 years' experience working extensively in the employment tax, investigations and reward field. She has a breadth of experience in dealing with all aspects of PAYE and Social Security in the UK and overseas as well as the Construction Industry Scheme, employee benefits and expenses, compliance and employment status issues together with reward planning including salary sacrifice from both an advisory and compliance point of view.