Thursday, 29 May 2014

ET4B Guest Blog

In the first in a short series of posts, our guest bloggers Dave Cooper and Brian Ackerley, from independent employment tax consultants ‘Employment Tax for Business’ (ET4B), comment and invite debate on the subject of IR35.

 

Dave Cooper                                  Brian Ackerley 

Hello, Dave and Brian here. We hope you find these blogs useful – feel free to post comments on the blog or one of the social media channels and we’ll do our best to come back to you.

IR35 – an introduction

Most of you will have heard of 'IR35'. Basically the rules are aimed at Personal Service Companies (PSCs) which essentially provide the personal services of one worker, to another client business. Briefly the rules say that if the worker would be an employee of the client (i.e. the end-user of the service) but for the use of the PSC, then the PSC itself has to account for PAYE and NIC on virtually all the income from that contract.   
IR35 goes back a number of years, and for much of that time the rules seemed to be nicely withering on the vine. However, it only needed a few unwelcome headlines a couple of years ago (the revelations that many senior Civil Servants were being paid via their own companies, just to save tax) to persuade the government to tighten things up.

Outside the Public Sector they have implemented this using two methods; firstly in 2012 HMRC issued its 'Business Entity Tests' – in short these provide the contractor with a method of 'self-assessing' whether they are at risk of an 'IR35 compliance review' by HMRC. The second step is that HMRC has greatly increased its (previously modest) process for policing IR35, by creation of specific 'IR35 review' teams. Consequently we have seen increased HMRC IR35 review activity in the last 12 months.

So if you're running your own PSC, are you on your own then? Well, not quite. There are some very legitimate commercial reasons why Primat (and its clients) recognise your wish to stay outside IR35 too.

Perhaps the first thing to say is that the engagement contract itself, so long as it is accurately worded, can go a long way in supporting the contractor's IR35 position. For instance, terms which refer to a contractor's legitimate 'right of substitution', confirm a lack of 'mutuality of obligation', confirm that the contractor is only subject to a limited amount of control, and that the contractor does have to provide their own external insurances, do go a long way. These are each contributory factors, which case law has established are important, in establishing whether or not the contractor has the trappings of being in business in their own right.

As well as helping to run an active information programme for candidates, we will be posting some additional IR35 related articles in the coming weeks, which may include:
  • How the documenting of changes at different stages of the contract can assist further; 
  • Are the 'Business Entity Tests' realistic; and if not, what else might you do to reduce your risk rating?
  • Why might you be selected for IR35 Review by HMRC, and what happens if you are? (in short, and to quote Douglas Adams, 'Don't Panic!')

Throughout these articles we will be looking at how Primat (and the client) can actively help in this process. In the meantime if you do have a specific IR35 or other tax-related topic that you would like to be covered in our future guest blogs, do let us know. 

Is IR35 a real worry for you, or just a load of hot air? Where possible we will be happy to respond to any questions or comments that you have, and/or ensure these matters are covered in the later articles.

Thanks for reading!

Brain & Dave – ET4B 



58 comments:

amine lahragui said...

Your work is very good and I appreciate you and hopping for some more informative posts. happy new year 2016 new year 2016 happy new year 2016 images feliz año nuevo 2016 imagenes de año nuevo 2016 feliz año 2016 happy new year images 2016 new year images 2016

asds said...

mother's day 2016
mothers day 2016
father's day 2016
fathers day 2016

asds said...

happy palm sunday
happy palm sunday 2016
happy good friday quotes

Apple Green said...

Game online a lot of people who love to help them relieve stress of the moment, such as TinyTanksandTinyPlanesorTiny Planes Beta is the fighting game with a pen or pencil, you have to destroy opponents before they kill you. Or Run 3 Unblocked and Hacked unblocked Gamesare skillful game controller for bears to dance to the goal without falling off a cliff. I wish you happy gaming!

Hương Thu said...

With football we always have exciting games such as head soccer and head soccer unblocked and soccer heads and head soccer 2 or big head basketball big head soccer or head soccer will bring to everyone the good entertainment Best. After work you can play with Big Head Football and Big Head Soccer or Head Soccer to reduce the pressure of work. With big head basketball

Rahu Dev said...

Your blog provided all of us useful information to work upon. You have done a remarkable job. itunes code generator

shahbaz said...

Thank you for all the information that is given This is a good website all the info provided very helpful I wait for a subsequent article once again thank you.money transfer comparison

ane semprul said...

This blog is so nice to me. I will continue to come here again and again. Visit my link as well. Good luck
obat aborsi
cara menggugurkan kandungan

Kevin said...

This Meaneor Rainwear Outdoor Jacket is unquestionably esteem for cash Katherine Mcnamara Leather with the greater part of the analysts marking it as lightweight versatile and brilliant.

Mckelvey Broomfield said...

By and large, you will be made a request to give your last months bank articulation or a 30-day printout of all you're financial records exchanges. Check Cashing San-diego

Mckelvey Broomfield said...

By picking a confided in bank, who has a notoriety for reasonable loaning rehearses, and astounding client benefit, you will have the capacity to get to a decent Payday advance which causes you through a money deficiency.
Cash Advance

Mckelvey Broomfield said...

Numerous loan specialists are very adaptable in such manner, and may work out an option installment plan for you.
Auto Title Loans

Vanwingerden Urick said...

Rounding out payday credit applications is regularly observed as a final desperate attempt to right money related wrongs.
Payday Loans Chula-vista

Vanwingerden Urick said...

Rather than setting the fault on a cash industry that at any rate offers assistance, discover extra approaches to offer assistance.Check Cashing Corona Payday Loans Corona Cash Advance

Assignment Help Experts said...

Your site is truly cool and this is an extraordinary moving article.  make my assignment

Drag Racer V3 said...

I like your post so much dragracerv3game.com

Thu Lê said...

I was very impressed by this post, this site has always been pleasant news. Thank you very much for such an interesting post. Keep working, great job! In my free time, I like play game: douchebagworkout2.org. What about you?

Hà Nguyễn said...

This article is really fantastic and thanks for sharing the valuable post.
run3unblockedgame.com

learn to fly 2 said...

I enjoyed over read your blog post. Your blog have nice information, I got good ideas from this amazing blog. I am always searching like this type blog post. I hope I will see again.

potaup

Carruth Vallecillo said...

The title bank needs to secure their enthusiasm since this is their best way to gather if the advance goes into default.
Cash Advance San-diego
Payday Loans
Car Title Loans

Michael Jones said...

All Assignment Help is a web portal where students get help in making assignments for all the subjects, with the help of our experts. You will get 100% plagiarism free assignment. Expert’s consultation is also available for students. If they have any query they can contact with our experts anytime.

Liam said...

Allassignmenthelp best for assignment writing and always provide top-quality paper. We at Top Quality Assignment believe that there is no shortcut to success and to attain success, hard work, dedication, and commitment must be present.AllAssignmentHelp.com reviews  best in writing unique assignment.

naila123 naila123 said...

I appreicate that you produced this wonderful article to help us get more knowledge about this topic. I know, it is not an easy task to write such a big article in one day, I've tried that and I've failed. But, here you are, trying the big task and finishing it off and getting good comments and ratings. That is one hell of a job done!Tree removal long island

Legal Herbal Online said...

From all the articles or news you've ever found on the websites on the internet, only this time I read an article that can make me clap (applause). Good luck all.location voiture agadir Aéroport

Suhana Williams said...

Assignment Writing help brings to you a comprehensive solution with an assurance of peerless writing style, implemented in every paper.

My Essay Help UK said...

Get best essay writing service uk for students at Myessayhelp.co.uk and They can also offer valuable assistance on other forms of academic tasks exclusively on your request like dissertation help, assignment help essay typer and more..

Jonna Richard said...

The answer is simple they want your feedback for their product and want to know your opinion regarding the service whether they are performing well on your expectation or not. My Assignment Help Reviews For example, if you're searching for best assignment service, you can check the online reviews of many writing service provider. Like, if you came across All assignment help reviews you can get to know the opinion of other students, about the quality of service they provided them..

Adam Hebrew said...

We provide an online assignment writing service in uk. If you want to submit a flawless assignment, then take help from our writer. Our professionally trained editors will enunciate the thoughts incorporated in the paper more appropriately. They will remove all the punctuation and grammatical errors.

harry said...

megabox hd

All Essay Writer said...

I would like to thanks for sharing high value and informative article with us. And i hope you'll sharing more idea's and keep writing more like this one. essaywriter

Juliana Kho said...
This comment has been removed by the author.
Juliana Kho said...
This comment has been removed by the author.
Juliana Kho said...

Thank you for your information, please visit:
http://www.sbobetlb.net/
http://www.cbetandroid.org/
http://www.daftarcbet.com/
http://www.cbetbola.net/
http://www.sbobetblue.com/
http://www.bluebet333.com/
http://www.bluebet388.com/
http://www.daftar-sakong.com/

Juliana Kho said...

http://www.judi-sakong.com/
http://www.sbobetlb.com/
http://www.play1628games.com/
http://www.play-168.com/

Lawrence Todd Maxwell said...

I admire people who keep sharing valuable stories through great writing. I'm glad to have read this blog. Thanks and hope to read more soon. Check out Lawrence Todd Maxwell's page to learn more about real estate.

Adam Hebrew said...

Adam Hebrew is a Content Manager in a leading UK firm. He has completed his Master’s degree in Journalism and Mass Communication from the University of Aberdeen. While essay writing service on persuasive, you can use a relevant question to hook your reader’s attention on the subject of your essay. But make sure that you do not use the same question as that of your essay prompt. Better, come up with your own intriguing questions.

Iman said...

Thanks for sharing this blog, this blog is very helpful information for every one. celebswag
celebswag
celebswag
celebswag
celebswag

Juliana Kho said...

daftar s128
m bluebet33
agen cbet
kiss918 indonesia
download osg777

live chat osg777

Adam Hebrew said...

Such a nice blog post on this topic. With the help of these cheap assignments help services that are easily available online, students are capable of evading with those prime situations and come up with the positive response. Students just need a computer system and high definition internet connection and also have to pay some nominal fees to get the best suitable online assignment help at their doorstep.

Mark Hales said...

Are you looking for an affordable report writing help online? Do you want the best value for money? Well, look nowhere else and choose to hire us for the perfect solutions. We have a team of student-oriented academic experts, dedicated to providing budget-friendly report writing help.

Locatmane Cars said...

I personnaly find this blog very interesting.
Location voiture Marrakech aéroport

Rita said...

Merci pour cet article.
location voiture Maroc Agadir,
fast track casablanca,
fast track maroc,

Adam Hebrew said...

Such a nice blog post on this topic. We provide an online assignment writing service in uk. If you want to submit a flawless assignment, then take help from our writer. Our professionally trained editors will enunciate the thoughts incorporated in the paper more appropriately. They will remove all the punctuation and grammatical errors.

Service Center iPhone said...

Kursus Indonesia
Kursus Indonesia
Kursus Indonesia
Konslet
Memory Card
Konektor Charger
Firmware Android

LG Indonesia said...

Imei Null
Octoplus Samsung
Cara Menghidupkan HP Mati Total
Jasa Flashing HP
Microphone

Service Center Sony said...

Baterai Tanam
Harga HP Android
Emmc
LCD HP
Service HP

Service Center Acer Indonesia said...

Cara Pasang IC
Remove
Cara Melepas IC HP
Kode Rahasia
Touchscreen

Service Center Panasonic said...

Service Center Samsung
Service Center Sony
Service Center Lenovo
Service Center Asus
Service Center Indonesia

Service Center Dell said...

Cara Pasang IC
Remove
Cara Melepas IC HP
Kode Rahasia
Touchscreen
Keypad
Service LCD
Komponen HP
Harga HP Android
Download SPD Spreadtrum

Android iPhone Indonesian Service said...

Internet
Bootloop
Battery
Cara Menghidupkan HP Mati Total Baterai Tanam
Baterai Tanam
Multitester
Vibrate
Biaya Servis HP

natalie said...

The discipline of taxation law emphasizes on the study of a critical point of connection between the individual and state. Taxation laws are the legal rules and practices governed by Federal, State and Local Government calculating the tax you owe them. To name a few, taxation law encompasses income tax, wealth tax, corporate and capital tax, property, inheritance, tax on goods and services, sales tax, tax on excise duty etc. Get taxation law assignment essay help from the leading source, MyAssignmenthelp.com.

onlinecontentwritinghelp said...

Very Excellent post, this is very stunning and amazing. I just want to say thanks for your wonderful post. term paper writing service

Jack Jonas said...

When you get in touch with our Singapore study help team, they provide you assignments or essays of high quality. As our writing service team knows how important it is to the quality of content so that you can gain great grades in your academic activities. You don't need to go anywhere as you can avail the best online Online study help here.

Jennifer Brown said...

My Assignment help provides custom dissertation writing services in UK that is tailored to meet the needs of UK students. However, you would find many companies claiming to provide custom dissertation writing services. So let us explain why we are better than the other writing service providers. But first let’s clear the concept of custom writing services.

adam hebrew said...

Such a nice blog post on this topic. Our experts, providing Nursing Essay Help, prepare your assignments with utmost sincerity and by maintaining all the necessary steps that make a paper credible. These experts also pay close attention to the specific requirements you may have for your essay papers and offer nursing assignment guidance by putting your needs first.

DedicatedHosting4u said...

This is such a great resource that you are providing and you give it away for free. I love seeing blog that understand the value. Im glad to have found this post as its such an interesting one! I am always on the lookout for quality posts and articles so i suppose im lucky to have found this!
Thanks DedicatedHosting4u.com

etharparker said...

Allessaywriter.com can provide you all the answers regarding who can "write my essay". In our service, we have some of the best essay typer who are professional in this field. We ensure a high quality work within the stipulated time. Not only that, but our prices are so reasonable that you do not have to peep into your pocket before hiring us.

Bella said...

Very nice post. Thank you for sharing such a informative post.
Paperssolution
topacademictutors
liveassignmenthelp
studyhawks

Post a Comment