Recent UK report on jobs by KPMG and REC indicates an improved market confidence among employers as Government outlines its roadmap for lifting lockdown. The volatile job market is showing signs of recovery following Government’s strategy to lift lockdown. According to the KPMG and Recruitment & Employment Confederation (REC), UK Report on jobs there is still an upsurge of temporary billings, however, the economy is now seeing a steadfast increase in permanent job placements … [Read more...]
Future of Lockdown: UK Government Guidelines
A paper published by the House of Commons on April 2nd, 2021, outlines the rules around COVID-19 and returning to work. Here is a brief summary which outlines lockdown legislation, employer’s health and safety obligations and when workers can refuse to work.Download full report here.In late March 2020, the UK Government imposed a National lockdown in response to the COVID-19 global pandemic that swept the country. Government imposed rules that prohibited people from going to … [Read more...]
Effects of the Payroll working rule on education sites and employment agencies in the public sector research study 2017
The HMRC ahead of the 2021 IR35 roll-out, republished two 2017 research studies that investigated the effects of the payroll working rule in the public sector on education sites and employment agencies. In 2021 the HMRC commissioned IFF Research and Frontier Economics to gather evidence of longer-term effects of the off-payroll working reform implemented in the public sector in 2017. Findings for both reports combined were gathered from 51 quantitative and 40 qualitative interviews. … [Read more...]
IR35 Case Study
Among other things, you’ll find that you’re not the first one who was ever confused and frightened and even sickened by human behaviour. J D Salinger.IR35 came into effect in 2000. Before the days of IR35, the most common way of operating as a contractor was as a self-employed individual. In the late 1980’s, HMRC introduced a new rule making any recruitment company engaging in self-employed workers, liable for any unpaid Tax if they failed to deduct full PAYE prior to payment to the … [Read more...]
Your IR35 Time Is Almost Up
With many still thinking IR35 will be delayed on ‘Tax Day’ the 23rd March, reports show no signs of IR35 being a topic of conversation. Tax Day is for the Government to publish tax consultations as part of their 10 year administration strategy, to create a tax system fit for the 21st Century.Part of these consultations will include false CJRS claims, which HMRC have already written to 27,000 claimants where there is a high risk that what they have claimed is incorrect. The action and … [Read more...]
IR35 Guidance – April 2020 changes to off-payroll working for clients
Overview Off-payroll working rules change on 6 April 2020 and are applied differently. From this date, all public authorities and medium and large sized clients will be responsible for deciding the employment status of workers. Who the rules apply to Some rules already apply to all public sector clients, but from 6 April 2020 medium and large-sized private sector clients also need to apply them. The private sector includes third sector organisations, such as some charities.The rules apply … [Read more...]
Announcement – IR35 Extends into Private Sector
HMRC have confirmed IR35 will extend into the private sector from April 2020. The Draft Finance Bill was released today.Please click here to view the document.If you have any questions about how this may affect your business or your Contractors, please contact one of our team about our products and services on 01252 863700, info@epayme.co.uk or click Contact Us. … [Read more...]
Just when I thought I was OUT, they pull me back in
With ongoing research by many commentators showing that contractor’s confidence in HMRC’s IR35 CEST (Check Employment Status Test) tool is low, questions are now turning to whether the tool is now even fit for purpose. This is especially prevalent with the governments supposed determination to implement these changes to the private sector.The CEST tool is used by contractors’ and Public Sector Authorities to accurately assess and determine an engagement’s IR35 status. Provided the … [Read more...]
Your Provider May Giveth but HMRC May Taketh Away!
Only last week we heard that several recruitment consultants had received tax demands from HMRC relating to unpaid tax on incentive payments received from one or more umbrella companies. If recruitment agency staff accept monies, vouchers and other types of benefit from umbrella providers, they should be declaring this as taxable income.The Government is taking this issue seriously and the actions being taken within the next two years will highlight not just taxation but also the UK’s … [Read more...]
‘Brave’ contractor MDCM Ltd wins IR35 appeal
A brave limited company contractor has won his IR35 appeal, overcoming three status factors that went against him and giving HMRC a red-face in the process.Mark Daniels, who fought HMRC alone in an era of it using barristers, even got helped to his win by HMRC, despite Financial Risk, Substitution and MOO going in its favour.But on Control, HMRC was forced to withdraw its submission against Daniels, director of MDCM Ltd, during the hearing and once tax officials had heard oral evidence … [Read more...]