HMRC to name tax avoidance promoters

Naming tax avoidance promoters As part of the approach to support taxpayers to steer clear, or move out, of tax avoidance HMRC plans to publish details of those involved in the supply of mass-marketed tax avoidance schemes and details of the schemes they are selling. This will enable taxpayers to spot avoidance schemes more easily … Continue reading HMRC to name tax avoidance promoters

Call for Evidence: umbrella company market

The government has published a call for evidence on the umbrella company market. Umbrellas - what are they? Umbrella companies play a role in the labour market by facilitating the engagement of temporary workers. Umbrella companies employ individuals on behalf of clients and employment businesses. They do not source work for the employee, which is … Continue reading Call for Evidence: umbrella company market

HMRC Agent Update 89 has been published (October 2021)

Dear PAYadvice.UK, Agent Update: issue 89 is now available and contains the latest guidance and information for tax agents and advisers. This edition of Agent Update includes: •Coronavirus Job Retention Scheme •declaring coronavirus support schemes overpayments on company tax returns •Health and Social Care Levy •employers liabilities and payments for PAYE •updates to HMRC appeals processes. … Continue reading HMRC Agent Update 89 has been published (October 2021)

Off-payroll (IR35) contracted out services

Off-payroll working rules (commonly known as IR35) changed on 6th April 2021. In efforts to overcome IR35 responsibilities some arrangements are being promoted that indicate some client organisations would no longer be responsible for considering the off payroll working rules. These may be labelled as ‘contracted out services’ or ‘statement of works’. It is important to fully consider any arrangements in response to changes to … Continue reading Off-payroll (IR35) contracted out services

HMRC August 2021 Employer Bulletin

HMRC have issued the August 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer Bulletin there are updates and information on the following: UK Transition Travellers carrying cash Changes to right to work checks from 1 July 2021EU Settlement Scheme: late applications Coronavirus (COVID-19) updates and information Coronavirus Job Retention … Continue reading HMRC August 2021 Employer Bulletin

HMRC June 2021 Employer Bulletin

HMRC have issued the June 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer Bulletin there are updates and information on the following: Coronavirus (COVID-19) updates and information Coronavirus: how HMRC will continue to support customers and the economyClaim working from home tax reliefContinued support for businesses: Statutory Sick … Continue reading HMRC June 2021 Employer Bulletin

IR35/Off-Payroll Working – Umbrellas and Agencies

This article is based on HMRC information ESM2390. What is an ‘umbrella company‘? There is no statutory definition of an ‘umbrella company’. It is generally accepted that an umbrella company is a company that employs temporary workers who work for different end clients’. Typically they enter into a contract with a recruitment agency who will … Continue reading IR35/Off-Payroll Working – Umbrellas and Agencies

Payroll Question Time: The Budget 2021 – Friday 5th March | 2:00pm – 3:30pm

Join the Payroll and HR community at the SD Worx monthly, online interactive discussion. With one of the most eagerly anticipated Budgets set to be published on 3rd March 2021, our regular expert panel will be discussing the choices and changes set out by Chancellor Rishi Sunak. We’ll be interpreting how they impact businesses in … Continue reading Payroll Question Time: The Budget 2021 – Friday 5th March | 2:00pm – 3:30pm

February 2021 Employer Bulletin published

HMRC have published their new format web delivered Employer Bulletin. It’s absolutely packed with important information which will aid payroll professionals in obtaining vital information and guidance. There are a plethora of important topics: Coronavirus Job Retention SchemeVAT deferral new payment scheme – opt-in from the end of February 2021VAT reverse charge for construction and … Continue reading February 2021 Employer Bulletin published

Preparing for changes to the off-payroll working rules (IR35) on 6 April 2021

There are less than 100 days until changes to the off-payroll working rules (IR35) come into effect on 6 April 2021. Changes to the off-payroll working rules (IR35) HMRC are providing support to help customers continue to prepare for the changes. Help and support for off-payroll working Those who should take action are: large and … Continue reading Preparing for changes to the off-payroll working rules (IR35) on 6 April 2021