½Û×ÓÊÓƵ

Small clients ― who is affected by off payroll working (IR35) for large clients?

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Small clients ― who is affected by off payroll working (IR35) for large clients?

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

For the private sector, rules apply from 6 April 2021 in relation to the engagement of off payroll workers ― see the Off payroll working (IR35) ― public sector, large and medium clients ― overview guidance note.

Legislation to define what is ‘small’ applies from April 2021. Any private entity that is not small will be caught by the off payroll working rules. HMRC guidance is available on GOV.UK. See Simon’s Taxes E4.1041A. HMRC guidance is at ESM10006–ESM10009.

Rules differ by type of legal entity

Companies, LLPs, unregistered companies and overseas companies

For the purposes of this legislation, unregistered companies and overseas companies are as defined in CA 2006.

Single entity

Where the entity is a single entity (ie not part of a group, joint venture, or similar), engaging off payroll workers:

  1. •

    where it has no accounts filing date before the start of the tax year (ie because

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
Powered by

Popular Articles

Group relief for carried-forward losses

Group relief for carried-forward lossesThis guidance note examines in detail the relief available to groups for carried-forward losses. The scope excludes the treatment of specialist businesses such as banks, insurance companies and oil and gas companies.From 1 April 2017, companies can surrender

14 Jul 2020 11:50 | Produced by Tolley Read more Read more

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more

Interest on late paid tax

Interest on late paid taxIntroductionInterest on late paid tax is a compulsory charge set out in legislation to reflect the interest which would have accrued to the Exchequer had the correct amount of tax been paid at the right time.Harmonised legislation was introduced in 2009 to:•set statutory

14 Jul 2020 12:00 | Produced by Tolley in association with Philip Rutherford Read more Read more