Thinking of engaging a contractor or consultant beyond April 2020 – here’s what you need to know…

We are now less than six months away from the introduction of the new off payroll “IR35” legislation, and even with the postponement of the 6 November budget, there is no sign of any delay. Therefore, it is imperative that...

Football referees mainly for Championship and Leagues 1 & 2 held not to be employees for PAYE/NIC

The First tier Tribunal (FTT) has held that football referees engaged by ‘Professional Game Match Officials Ltd’ (PGMOL) were not employees, despite the existence of contracts of engagement.  They held that the wider terms of that engagement did not meet...

Consultation on the taxation of off-payroll working in the private sector

HMRC has issued a consultation on extending the public sector ‘off-payroll working’ requirements in respect of PAYE, to the private sector.  The consultation is at stage 1 for setting out objectives and identifying options.  The comment on the announcement of...

Budget 2017: Employment Status – the focus on change is relentless…

The Chancellor’s Budget speech did not “go to town on” or even explicitly mention employment status. This may appear odd at first sight given all the indications in the run up to the Budget. However, the Red Book, as ever,...

The start of a new tax year and the start of the new off-payroll legislation for workers in the public services…

6 April has introduced a number of changes in the employment tax arena including new legislation in public services which means that intermediaries (agencies mainly) or public sector bodies will be responsible for deducting the income tax and NICs from...

As a tax year ends, a new tax year begins….

6 April, the start of the tax year and there are some significant changes to the employment tax rules, as well as the usual changes to tax rates, allowances etc, which are effective from today.  It’s crucial that all employers...

Off-payroll workers in the public sector – time is running out and there’s still much to do!

HMRC has published an ‘off-payroll’ working in the public sector page providing guidance for ‘fee-payers’ (the public authority (defined here), agency, or other third party paying the intermediary ), Personal Service Companies (PSCs) and public authorities in respect of the forthcoming...

Off payroll reform for the public sector will go ahead…

The Autumn Statement has confirmed that the reforms for off payroll workers in the public sector will go ahead as planned, effective from April 2017. Intermediaries or public sector bodies will be responsible for deducting the income tax and NICs...

Personal Service Companies and the Public Sector – An unaffordable change?

In their consultation document in the summer last year, the government estimated that non - compliance with the intermediaries legislation (commonly known as IR35), will cost the Exchequer £430m in tax and NICs receipts in the year and without reform,...