ICAEW.com works better with JavaScript enabled.
Exclusive

Off payroll working

Author: Tax Faculty

Published: 24 Nov 2020

Exclusive content
Access to our exclusive resources is for specific groups of students, users, members and subscribers.
In this webinar Kate Upcraft and Steve Wade unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.

Topics covered include

  • the exemption for ‘small’ private clients
  • the employment status determination statement and what happens if the contractor disagrees
  • how tax and NIC on fees is accounted for by the fee-payer via RTI and the contractor’s PSC when received and onward paid to the contractor if the contractor is a deemed employee
  • what happens if PAYE is not accounted for.
  • statutory payments for PSC contractors who are deemed employees.
Broadcast on 23 November 2020

Webinar resources

Allow video content provided by StreamAMG

This video content is provided by StreamAMG. We ask for your permission before anything is loaded, as they are using cookies and other technologies. You may want to read StreamAMG owner's PA Media Group privacy policy before accepting. If you are happy to view this content, please choose Allow all cookies.

Join the Tax Faculty

The Tax Faculty offers expert guidance and support enabling you to provide the best advice on tax legislation to your clients or business. We offer clear direction in taxing times.

Tax
Open AddCPD icon

Add Verified CPD Activity

Introducing AddCPD, a new way to record your CPD activities!

Log in to start using the AddCPD tool. Available only to ICAEW members.

Add this page to your CPD activity

Step 1 of 3
Download recorded
Download not recorded

Please download the related document if you wish to add this activity to your record

What time are you claiming for this activity?
Mandatory fields

Add this page to your CPD activity

Step 2 of 3
Mandatory field

Add activity to my record

Step 3 of 3
Mandatory field

Activity added

An error has occurred
Please try again

If the problem persists please contact our helpline on +44 (0)1908 248 250