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Forthcoming events and seminars

IR35 Off-payroll working

Who should attend

HR, payroll and recruitment specialists who work with contingent labour.

Synopsis

The off-payroll rules used in the public sector are being extended to the private sector from April 6 2020 and are intended to discourage ‘disguised employment’. They make clients liable for determining the tax status of their contractors and freelancers. Companies who use flexible work arrangements need to take steps now to prepare for the changes and avoid the punitive consequences of non-compliance.

If individuals operating through a Personal Service Company (PSC) are caught by the changes to the IR35 rules and are taxed as employees they may expect employment rights as well. This briefing covers the new IR35 rules and when and to whom they apply. We cover your use of agencies and contractors in your supply chain.

Programme

09.00 registration and coffee, 09.30 start

New IR35 rules and to whom do they apply?

  • explanation of the new IR35 rules
  • terminology: who are workers, clients and fee payers?
  • which organisations are caught by the new rules?
  • what is an intermediary?

Employment status determination

  • who is responsible?
  • how to undertake a status determination: should you use the HMRC CEST tool?
  • recent court decisions on employment status for tax purposes
  • status determination statements: what are they?
  • challenges to status determinations

Tax implications

  • what are the tax implications if the new rules apply?
  • who is liable for paying the taxes to HMRC?
  • when can this liability transfer?
  • anti-avoidance provisions
  • HMRC’s powers to recover unpaid taxes

Assessing your risks and preparation

  • which of your contractors are affected?
  • are your payroll/HR/procurement teams prepared and capable?
  • reviewing your current staffing models and supply contracts
  • renegotiating or terminating contracts
  • consequences of new burdens and costs

13.00 close, followed by lunch

Download the full IR35 Off-working payroll training course programme

 

Speakers

Speakers

The speakers may vary at each location but each perspective will be covered.

Amanda Dodsworth

Legal Director, Tax

Amanda regularly advises employers on a variety of employment tax issues including the application of IR35 rules to their off-payroll workforce.

Tom Hadley

Director of Policy and Campaigns

Tom and his team lobby key Government and EU officials on a range of employment issues, regularly meeting with MPs and advising on the labour market. His team highlights REC initiatives to promote industry standards.

Andrew Moore

Senior Associate

Andrew is conducting audits for clients to identify potential NMW issues and is advising clients in response to HMRC investigations

Annual training course brochure

You can open an interactive version of our training course brochure. Alternatively, register to receive regular course updates.