Who Are HMRC’s Customers?

Reflecting on the past year, we find ourselves wondering who exactly do HMRC exist for, who are their ‘customers’?  The answer is of course everyone. According to google HMRC is responsible for administering and collecting taxes, implementing customs and excise regulations, and overseeing certain state support.  Their biggest customer segment is individual taxpayers (us), followed […]

New Dutch Law To Eradicate False Self-Employment

An interesting new law has been created in The Netherlands which clarifies the characteristics of being genuinely self-employed vs being an employee, and presumes that anyone earning  below € 32.24 per hour is an employee by default. Assessing employment status   Self-employment will be assessed on the basis of three main elements: work-related management: is there […]

IR35 Remains Contractors’ Biggest Concern For 2023

Despite inflation reaching a 41-year high recently and the raft of tax freezes and tax hikes to be introduced in the 2023/24 tax year, the IR35 legislation remains contractors’ biggest concern for the year ahead. This is according to research carried out by IWORK Partner and IR35 insurance provider Qdos which surveyed 700 contractors regarding the […]

The Political Farce Continues

Today the new Chancellor, Jeremy Hunt MP, has given a statement which undoes pretty much all of the tax measures outlined in Kwasi Kwarteng’s mini-budget delivered just 3 weeks ago.  The following tax policies will no longer take place: Cutting the basic rate of income tax to 19% from April 2023; Cutting dividends tax by […]

HS2 Is Latest Public Sector Victim Of Off-Payroll Farce

Yet another high profile public sector body has become victim to the cost of implementing off-payroll legislation, with revelations that HS2 has set aside £9.5 million in their accounts to cover errors made.  The rail group has confirmed it had used HMRC’s Check of Employment Status for Tax (CEST) tool as well as accompanying guidance, […]

HMRC’s Farcical Report Into Public Sector Off-Payroll Reforms

A farcical research report has been published by HMRC which aims to consider the longer-term impact of the public sector off-payroll reforms which came into effect in 2017.  The research only looks at the effect the reforms had on public authorities, i.e. without looking at the bigger picture impact on the contracting profession and the […]

Navigating the new-normal of Off-Payroll

Navigating the Off-Payroll landscape hasn’t been easy for the contingent labour market and contractors have suffered at the hands of confused hirers and recruiters, many of whom have taken the path of least resistance and blanket banned all limited company contractors rather than adopt a compliant assessment strategy. Now, six months later, as the dust […]

031 The Increasing Use of Statements of Work

Following the off-payroll legislation that came into effect in April 2021, there has been an increase in the use of Statements of Work as a mechanism to engage contractors, and much talk about whether this ‘new’ type of contract is valid or not.  To shed some light on the subject, we chat to Carla Roberts, […]

IR35: Soft Landing, What Soft Landing?

In what many will see as contradicting their published “soft landing”, HMRC have started off-payroll compliance activity in the Oil & Gas and Financial Services sectors this week. HMRC are writing to businesses that they believe engage contractors requesting the business to contact HMRC by a certain date to arrange an initial phone call.  This […]