Off-Payroll Tax Handbook [Pehme köide]

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.

Off-Payroll Tax Handbook is an indispensable guide to the tax and legal implications of the new IR35 legislation to be implemented for the public sector in 2017 and for the private sector in April 2021.

A useful resource for practitioners advising their clients on how to ensure they are well prepared for the new regime, this title provides guidance on handling IR35 status determination challenges, as well as providing steps needed to prevent costly disputes. Through the use of examples, flow charts and case studies, it outlines key employment status cases and illustrates how both public and private sector rules will apply for different types of individual engagements.

Key cases include:

- Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [ 1968] 2 QB 497
- Market Investigations Ltd v Minister of Pensions and Social Security [ 1969] 2 QB 173
- Hall v Lorimer [ 1993] 1 WLR 939
- Autoclenz Limited v Belcher [ 2011] UKSC 41
- Christa Ackroyd Media Ltd v Revenue and Customs [ 2019] UKUT 326 (TCC)
- Christianuyi Limited & Others v HMRC [ 2019] EWCA Civ 474