Good Work Plan changes come into force today
The Good Work Plan changes to section one statements come into force today (6 April). This means that: entitlement to […]
Tax
Government postpones off-payroll working/IR35 changes
The extension of off-payroll working/IR35 reforms to the private sector has been postponed for a year, and will now take effect from 6 April 2021
HMRC changes to taxation of termination payments
Remember, remember the upcoming change to national insurance contributions (NICs) on termination payments – as well as the recent change […]
Government introduces minor change to IR35 rules
It has been widely publicised that the new off-payroll working rules (otherwise known as IR35) are coming into force on 6 April 2020. These changes mean that employers will now have to assess whether a contractor, providing services through a personal service company, should be taxed as if they are an employee. This will not, however, give them employee status for other employment considerations.
HMRC’s Check Employment Status for Tax tool (CEST) and Employment Status Manual Updated
HMRC has released an updated Check Employment Status for Tax tool (CEST) service. The tool can be used to find […]
IR35 – Seeking out employment relationships
With the new IR35 regime coming into force for medium and large companies in the private sector from April 2020, […]
Draft IR35 legislation published along with HMRC's response to the consultation earlier this year
HMRC has published draft IR35 regulations (to come into effect on 6 April 2020) and a summary of the responses […]
Update – Employer NICs on Termination Awards
On 25 April 2019, the National Insurance Contributions Bill was introduced to Parliament. The Bill deals with the national insurance […]
HMRC issues guidance on preparing for changes to off-payroll working in the private sector (IR35)
As we flagged on this blog back in March (post here), a consultation is currently open on implementation of the […]
What is the IR35 regime and why does it matter?
The IR35 regime was introduced by HMRC to avoid individual contractors escaping paying tax as an employee by operating through […]