Off-Payroll Working/ Employment Status

This area generally presents the greatest levels of risk from an Employment Taxes perspective and we are seeing increased levels of activity from the HMRC Employment Status & Intermediaries team as well as the recently-formed Off-Payroll Working team that focuses on cases involving the use of intermediaries (IR35). Therefore, it is important that you are in as strong a position as possible to address these risks and understand the consequences of not doing so.

This course considers the fundamental principles of employment status and how these have evolved over decades of tax and employment case law to form the basis for making decisions on whether workers may be paid gross or under deduction of PAYE and NIC. It also considers the sometimes tricky area of the rules relating to office holders. It then goes on to cover the specific details and application of the off-payroll working rules (‘IR35’) – which were subject to an important update in April 2021 – that apply in the case of the engagement of intermediaries (such as personal service companies).

We recommend this training course to all S3TAX clients and contacts and particularly for staff with responsibility for making decisions regarding the status of an individual and/or their intermediary.

The cost of the training is £165 plus VAT for S3TAX subscribers and £195 plus VAT for non-subscribers. There is a 10% discount for bookings of three or more places.

Register for Off-Payroll Working/ Employment Status Training here