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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.

Termination payments: further change from April 2020

25 October 2019

When considering the tax treatment of a payment in relation to the termination of employment, for many the tax exempt figure of £30,000 immediately comes to mind. However, it is not that simple, as it cannot be assumed that it automatically applies. Furthermore, the NIC rules affecting termination payments are changing from 6 April 2020, which could result in additional complexities and costs for employers.

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.

IR35: how to prepare for April 2020

19 October 2019

HMRC recently published guidance on the new IR35 rules from April 2020 but there was nothing practical in that on how to deal with payments to contractors where they are deemed employees. So how can employers prepare for April 2020?

Unreported car fuel benefits – are you exposed?

27 September 2019

Many employers provide employees with fuel for their company cars but apply special employment tax rules which reduce any car fuel benefit arising to nil. This is an area where problems can arise, usually because of misunderstandings about the definition of business travel or because of an absence of records. Do you understand the rules?

It’s happening - off-payroll worker changes from April 2020

20 September 2019

The Government published the draft legislation aimed at reforming the operation of the off-payroll working tax rules , known as IR35. These Off-payroll worker changes from April 2020 will impact the public sector, private sector medium and large organisations and contractors.

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?
Travel and subsistence: do you understand the rules?

30 August 2019

Tax relief and subsistence is an area where there are frequent tax compliance problems. Especially in organisations that have highly mobile workforces. Could this be a problem for your organisation?

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.

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?

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