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IR35 - articles

Features and articles from ICAEW on IR35 and the taxation of intermediaries in the UK tax regime.

Displaying 1-30 of 55 results
Exclusive TAX FACULTY What are the managed service company rules?
  • Nov 2024
  • ICAEW
  • Taxline
In the first of two articles exploring the managed service company rules, David Kirk looks at the definition of an MSC and explains the consequences of falling within the scope of the rules.
Tax news in brief 20 March 2024
  • Mar 2024
Highlights from the broader tax news for the week ending 20 March 2024, including: HMRC’s framework for large businesses; new secondary legislation applying across a range of areas, including the off-payroll rules; maps of investment zones; and updated guidance on genuine HMRC contact.
INSIGHTS VIEWPOINT Government cuts NIC rates again for employees and self-employed at Spring Budget 2024
  • Mar 2024
  • ICAEW Insights
From 6 April 2024, the headline rate of NIC will fall from 10% to 8% for employees, and from 9% to 6% for the self-employed. The government will also consult on how it will abolish Class 2 NIC.
FACULTIES ONLINE TAX FACULTY TAX NEWS Level of service provided by HMRC at “all-time low” says PAC
  • Mar 2024
  • ICAEW
PAC has recommended more resources for HMRC so that it can meet its service standards. It has found that HMRC’s approach to off-payroll working is deterring legitimate economic activity.
FACULTIES ONLINE TAX FACULTY TAX NEWS ICAEW suggests changes to offsets under off-payroll working rules
  • Feb 2024
  • ICAEW
A single determination of tax and NIC would simplify the offsetting process. The deemed employer should have the right to appeal against a determination.
FACULTIES ONLINE TAX FACULTY TAX NEWS Off-payroll working (IR35): offsets of tax and NIC
  • Jan 2024
  • ICAEW
Consultation on draft legislation and guidance for offsetting tax and NIC when an employment status determination is changed to ‘employed’.
FACULTIES ONLINE TAX FACULTY TAX NEWS Off-payroll working and umbrella companies – what good looks like
  • Dec 2023
  • ICAEW
HMRC has published guidelines to help organisations and contractors involved in off-payroll working (OPW) / IR35 understand what HMRC considers good practice.
FACULTIES ONLINE TAX FACULTY TAX NEWS Off-payroll working offset rules to be introduced from April 2024
  • Nov 2023
  • ICAEW
The Autumn Statement confirms a welcome new power to offset tax following a correction to an employment status determination.
FACULTIES ONLINE TAX FACULTY TAX NEWS NIC rate cuts for self-employed and employees
  • Nov 2023
  • ICAEW
National insurance contributions (NIC) will be reduced to 8% for the self-employed and to 10% for employees, and the flat rate class 2 NIC will be abolished for most self-employed, the chancellor has announced.
Tax news in brief 11 October 2023
  • Oct 2023
Highlights from the broader tax news for the week ending 11 October 2023, including: VAT helpline survey for insolvency practitioners; VAT treatment of drugs and medicines; and a platform change for HMRC’s CEST tool.
FACULTIES ONLINE TAX FACULTY TAX NEWS Opportunity to pause settlement of open off-payroll working compliance checks
  • Sep 2023
  • Tax Faculty
HMRC adopts a pragmatic approach of offering deemed employers the ability to pause settlement pending a potential change in legislation.
Exclusive TAX FACULTY Getting it wrong: why off-payroll working offset is needed
  • Sep 2023
  • Lindsey Wicks
  • Taxline
Lindsey Wicks explains the current inequalities when a client makes an incorrect status determination and what the government plans to do to redress the balance.
FACULTIES ONLINE TAX FACULTY TAX NEWS Tackling non-compliance in the umbrella company market
  • Aug 2023
  • ICAEW
ICAEW suggests that the off payroll working problem, which has led to the increase in the use of umbrella companies by employment intermediaries, could be resolved by eliminating opportunities for arbitrage that arise from rates of tax and NIC being different depending on employment status for tax.
Exclusive HEALTHCARE COMMUNITY Associate dentist tax status changes
  • Jul 2023
  • Tom Slevin
  • Healthcare Community Newsletter
What the changes mean for dentists and a guide to using the CEST Tool.
FACULTIES ONLINE TAX FACULTY TAX NEWS ICAEW welcomes off-payroll working set-off proposals
  • Jun 2023
  • ICAEW
HMRC’s consultation proposes offsetting taxes overpaid by different parties in the labour chain when an off-payroll working employment status determination has been corrected.
FACULTIES ONLINE TAX FACULTY TAX NEWS Non-compliance in the umbrella company market
  • Jun 2023
  • ICAEW
The government is consulting on proposals to regulate umbrella companies for employment rights and on options to tackle tax non-compliance.
FACULTIES ONLINE TAX FACULTY TAX NEWS Tax administration and maintenance day proposals: share your views
  • May 2023
  • ICAEW
ICAEW’s Tax Faculty is seeking input from members on consultations on a range of issues including IR35, cryptoassets, and reform of stamp taxes on shares. Read the full list of consultations and find out who to contact with your views.
FACULTIES ONLINE TAX FACULTY TAX NEWS Tax administration and maintenance day: summary of announcements
  • Apr 2023
  • ICAEW
Simplifying and modernising the tax system and tackling the tax gap – this framed the consultations, calls for evidence and next steps announced on tax administration and maintenance day (TAM day). ICAEW’s Tax Faculty highlights the key points.
FACULTIES ONLINE TAX FACULTY TAX NEWS Payroll and IR35 webinars in May and June
  • Apr 2023
  • Tax Faculty
Although the underlying rules may not have undergone significant change, payroll reporting processes are evolving and IR35 case law is developing. Find out more in these webinars from ICAEW in May and June.
Tax news in brief 8 March 2023
  • Mar 2023
Highlights from the broader tax news for the week ending 8 March 2023, including: the official rate of interest; payrolling benefits deadline; updated off-payroll working guidance; and changes to the VAT treatment of local authority leisure services.
FACULTIES ONLINE TAX FACULTY TAX NEWS Chancellor statement: certainty on some mini-budget tax measures
  • Oct 2022
  • ICAEW
New Chancellor Jeremy Hunt confirms off-payroll working will remain and that income tax rates will not change.
FACULTIES ONLINE TAX FACULTY TAX NEWS Tax profession calls for further reflection on regulating European tax intermediaries
  • Oct 2022
  • ICAEW
ICAEW contributes to responses to a European Commission consultation, which seeks stakeholder feedback on potential legislative measures to tackle the role of “enablers” in facilitating tax evasion and/or aggressive tax planning in the EU.
FACULTIES ONLINE TAX FACULTY TAX NEWS The Growth Plan 2022: Off-payroll working rules reversed from April 2023
  • Sep 2022
  • ICAEW
Workers providing their services via an intermediary are to regain sole responsibility for determining their employment status and paying the appropriate amount of tax and national insurance contributions under the IR35 rules.
FACULTIES ONLINE TAX FACULTY TAX NEWS Mini-budget: tax changes in full
  • Sep 2022
  • ICAEW
The Chancellor took some big swings when it came to tax in his mini-Budget.
Exclusive TAX FACULTY FACULTIES ONLINE IR35: Court of Appeal provides clarification
  • Jul 2022
  • Mark Hammerton
  • Taxline
Mark Hammerton, Partner, Eversheds Sutherland, examines the Atholl House and Kickabout Productions judgements and the guidance they offer when determining employment status.
INSIGHTS VIEWPOINT TECHNICAL ROUND UP ICAEW technical round-up: May 2022
  • May 2022
  • ICAEW Insights
This month’s top technical stories include some R&D tax credits suspended by HMRC, why IR35 is fundamentally problematic and the tax and NIC treatment for displaced Ukraine employees relocating to the UK.
FACULTIES ONLINE TAX FACULTY TAX NEWS PAC report lambasts HMRC over IR35 implementation
  • May 2022
  • ICAEW
HMRC needs to demonstrate that IR35/off-payroll working can operate effectively and fairly in the real world and investigate whether the costs and unintended consequences are proportionate to the additional tax revenue which the reforms raise.
Exclusive IR35: fundamental problems remain, says ICAEW
  • May 2022
Tax Faculty recommends restricting or removing fiscal incentives to arbitrage employment status.
FACULTIES ONLINE TAX FACULTY TAX NEWS IR35: fundamental problems remain, says ICAEW
  • May 2022
  • ICAEW
Tax Faculty recommends restricting or removing fiscal incentives to arbitrage employment status.
FACULTIES ONLINE TAX FACULTY TAX NEWS European Commission to consult on regulatory framework for tax intermediaries
  • May 2022
  • ICAEW
A public consultation is expected in due course.
Displaying 1-30 of 55 results
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