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Off-payroll working – what is the impact of the small companies accounting regime?

30 July 2019

The legislative changes for off-payroll workers in the private sector will not apply to client end users who are small companies. For those, the current legalisation in Chapter 8 of ITEPA 2003 remains applicable. The size of the company (and in the case of a parent company, the size of the group headed by it) in terms of its turnover, balance sheet total and average number of employees determines whether it is classed as small.

IR35 - The impact to the recruitment sector
David Williams-Richardson

The Government has confirmed that it intends to reform the off-payroll working rules (commonly known as IR35) from 6 April 2020. This change will impact the estimated 20,000 recruitment agencies who provide off-payroll workers via intermediaries, such as personal service companies (PSCs), to medium and large businesses in the private sector and to the public sector.

IR35 - The impact to the private sector
David Williams-Richardson

From 6 April 2020, 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).

IR35 - The impact to the public sector
Susan Ball

The Government has published revised rules reforming the current off-payroll rules. These already apply in the public sector but are being amended and extended from April 2020.

Government proposes new single body for employment rights enforcement
Carolyn Brown

17 July 2019

The government has launched its latest Good Work Plan consultation which proposes a new single body for employment rights enforcement.

Extending the off-payroll working rules from April 2020
Susan Ball

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.

Do you know how long your workers are working?

28 June 2019

The UK Working Time Regulations 1998 are measures to improve the safety and health of workers at work. In this article we cover the importance of why employers need to accurately record working time.

Directors paying for corporate statutory breaches

24 April 2019

Personal liability for directors who induce corporate statutory breaches of their workers’ rights in bad faith.

'Working from home' draws into view as means of driving down operational costs
Howard Freedman

28 February 2019

2019 will mark the year businesses started taking seriously the notion of ‘working from home’ as standard practice within UK firms, says the leading audit, tax and consulting firm RSM.

New regulations on Executive Pay for quoted UK companies
Carolyn Brown

18 February 2019

Quoted UK incorporated companies have new reporting requirements around directors’ remuneration. These apply for financial years starting on or after 1 January 2019.

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