Tag Archives: HMRC

Extension of IR35 to the private sector, Part 17 – the House of Lords takes revenge, eventually (UK)

Trying to find the most depressing part of the new House of Lords’ Economic Affairs Committee report on IR35 is not easy.  There are so many possible candidates, for one thing, and as an insight into the legislative process it is little short of terrifying.  Not even law by twitter like the Job Retention Scheme, … Continue Reading

“The human race is faced with a cruel choice: work or daytime television” – squaring lockdown with the Job Retention Scheme (UK)

A well-known term of the CJRS is that the employee shouldn’t while on furlough do any work for the employer or provide any services to it.  A simple enough proposition, one might think, despite the unknown pundit whose wise words appear above, but as with much of this Scheme, once you get down into the … Continue Reading

HMRC quizzed by Parliamentary Treasury Committee on Job Retention Scheme (UK)

Here is a quick glimpse behind the scenes of parliamentary process – some highlights from the Parliamentary Treasury Committee meeting yesterday when officials from HMRC were quizzed by the Committee about the Coronavirus Job Retention Scheme, plus some thoughts of our own in bold. The new scheme will be up and running on 20 April … Continue Reading

Extension of IR35 to the private sector, Part 12 – the benefits of not following your own procedures (UK)

We have cautioned earlier in this series about allowing your PSC contractors to become integrated into your business so far as their outward projection to clients is concerned – describing them as part of “our team”, giving them business cards, company phones or invitations to the client party, and so on. Integration is something you … Continue Reading

Extension of IR35 to private sector, Part 8 – the difference between ham and eggs

When considering whether an individual would be an end-user’s employee for IR35 purposes if you took away his personal services company, HMRC will pay particular attention to how far his role can be said to be integrated into the business of that end-user. Some peripheral involvement is absolutely fine, but the greater the degree of … Continue Reading

Extension of IR35 to private sector, Part 6 – getting too personal (UK)

From April 2020, IR35 will make end-user businesses liable to deduct income tax and National Insurance on payments to personal service contractor companies where, if you took away the company, the individual whose services are supplied would be their employee. A key factor in that question is the obligation of personal service on the individual … Continue Reading

Tax treatment of termination payments: changes from April 2018 hit employers again

The UK Government is altering the tax treatment of some termination payments for exits taking effect on or after 6 April.  These changes are the product of the HMRC’s grotesquely misnamed Simplification of the Tax and NI Treatment of Termination Payments consultation paper in August 2015.  The worst excesses of this have come off in the … Continue Reading
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