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Off-Payroll Tax Handbook

By: Kye Burchmore
Media of Off-Payroll Tax Handbook
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Published: 04-06-2020
Format: Paperback
Edition: 1st
Extent: 376
ISBN: 9781526512116
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : £140.00

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About Off-Payroll Tax Handbook

This new title addresses the changes to the off-payroll working rules (IR35) coming into effect for the private sector in April 2020. Under the current IR35 regime, individuals providing a service to another person or entity through a Personal Services Company (PSC), have the responsibility of determining whether the IR35 regime applies, and if so, to account for income tax and national insurance contributions through the PAYE system on a deemed payment of employment income.

Under the new rules, which will broadly mirror the reforms introduced in the public sector in 2017, organisations (i.e. the end-user of the service) have to take on the responsibility of determining the employment status of contractors. A consultation document was issued in March 2019 and the new rules are expected to be introduced in April 2020. It is proposed that the new revised legislation will apply to all but those companies defined small under the Companies Act 2006. Decisions on employment status must be pass to the contractor and it is expected that contractors will given some sort of mechanism to appeal these decisions.

This important new title, authored by RIFT Legal Services, provides practitioners with guidance on the implementation of the new legislation (tax and legal implications) using clearly laid out examples, flow charts and case studies to illustrate how the rules will apply.

The process by which information passed between parties is addressed, as process of transferring debt liability. A separate section outlines how the enquiries process works. There is also a separate section explaining the rules introduced for the public sector in 2017.

Thousands of businesses employ contractors throughout the year and they will be reviewing these relationships ahead of the introduction of this revised legislation. This title will be a timely and useful resource for practitioners advising their clients on how to ensure they are well prepared for the new regime.

Table Of Contents

Chapter 1: Outline and recent developments
Chapter 2: Employment status
Chapter 3: Agency workers
Chapter 4: Umbrella companies
Chapter 5: Managed service companies
Chapter 6: IR35: Personal service companies
Chapter 7: IR35 for work at small private organisations
Chapter 8: Public sector work
Chapter 9: Private sector medium and large organisations
Chapter 10: IR35 case law
Chapter 11: Practical issues

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