Topics

Income tax and national insurance

New and updated

  • Podcast: IR35 reform

    Date:
    19 November 2019
    Type:
    Audio and video

    We discuss proposed reform of IR35 in the private sector that will have an impact on off-payroll working.

  • Coming soon to XpertHR

    Type:
    Editor's choice

    Updated to include information on the forthcoming How to support employees experiencing the menopause.

  • Basic pay and benefits

    Type:
    Employment law manual

    Updated to include a reference to a government consultation on draft Regulations to enable Class 1A NICs on certain termination payments to be payable in real time.

  • HMRC to reform CEST tool ahead of IR35 changes

    Date:
    23 October 2019
    Type:
    News

    HM Revenue and Customs has announced it will make changes to its Check Employment Status for Tax tool, which has been criticised by businesses and contractors alike for inaccuracy.

  • IR35: Time for the private sector to get its house in order?

    Date:
    17 October 2019
    Type:
    Commentary and analysis

    Recent decisions by major employers to bring all contractors onto payroll have ruffled feathers in the contractor community. Six months before IR35 legislation is extended to the private sector, do employers face a talent drain or can they still engage with a flexible, self-employed workforce without facing the wrath of HMRC? Jo Faragher investigates.

  • Date:
    17 July 2019
    Type:
    Legal guidance

    Despite a raft of problems concerning IR35 "off-payroll" rules in the public sector, HM Revenue & Customs last week confirmed that from 6 April 2020, the tax regulations extend to the private sector. Caroline Harwood explains how businesses need to prepare.

  • Pay As You Earn

    Type:
    Employment law manual

    Updated to reflect that the Finance Bill implementing IR35 reforms cannot progress into law at present, as Parliament has been dissolved for the general election.

  • Date:
    24 June 2019
    Type:
    Legal guidance

    Aspects of the IR35 tax legislation, particularly the tests to determine people's tax status, have proved unpopular and many are anxious about its roll out for private sector organisations next year. Ranjit Dhindsa and Matthew Sharp of Fieldfisher explain the issues.

  • IR35: HMRC's defence of status tool is like 'climate change denial'

    Date:
    23 May 2019
    Type:
    News

    Campaigners have accused HM Revenue & Customs of acting in a manner "akin to climate change denial" in its defence of its Check Employment Status for Tax (CEST) tool.

  • Income tax rates and allowances

    Type:
    Statutory rates

    Updated to reflect the income tax rates and allowances in force from 6 April 2019.

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HR and legal information and guidance relating to income tax and national insurance.

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