Off payroll

IR35 case worth £243,324 reconsidered five years after decision

An IR35 case liable to £243,324 in tax repayments is being reconsidered, five years after a tribunal concluded that the contract belonged outside IR35.

HMRC updates CEST IR35 tool

HMRC updated its Check Employment Status for Tax (CEST) tool for IR35 guidance on 2 October.

Organisations found IR35 reforms easy to follow, says HMRC

HM Revenue & Customs (HMRC) reports on the impact of IR35 off-payroll reform have found that most organisations found it easy to comply.

IR35 complications to continue after Jeremy Hunt’s u-turn

Experts have warned of further turbulence to come following Jeremy Hunt's announcement that the proposed repeal of IR35 reform and income and dividend tax cuts have been cancelled.

What does an off-payroll repeal mean for hirers?

On 23 September 2022 chancellor Kwasi Kwarteng unveiled his mini budget and, in just a few words, signalled his intention to repeal the off-payroll working (OPW) rules colloquially referred to as the...

HR reacts to IR35 repeal

The government's decision to repeal IR35 reforms has been hailed a victory for independent contractors.

HMRC anticipates billions underpaid in employment taxes

HMRC suspects large businesses have underpaid their Employers’ National Insurance contributions to the tune of £1.4 billion, according to law firm Pinsent Masons.

Employees see "no benefit" to working for umbrella companies

Damning research by the Association of Independent Professionals and the Self-Employed (IPSE) finds 61% of umbrella company workers say they see no benefit to being employed under this arrangement.

Is it time to be more creative with payroll?

Alternative methods of payroll such as early wage access (EWA) could be a solution to the UK's cost of living crisis.

IR35: off-payroll one year on

As the anniversary of the 2021 IR35 private sector reforms – what has been the impact of the first year of off payroll working rules?