IR35 refresher, update on employment status and HMRC attack on schemes

The things we do for tax

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11M ago 42:02

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The episode is a refresher and update on developments affecting legislation known as IR35. It includes

· a run through of the basics of IR35, including key changes over the last few years

· the key tests often applied in determining employment status

· Check employment status for tax tool and a suggested approach for the use of the tool

· Umbrella company updates and compliance

By the end of the episode you will have an updated and excellent knowledge on IR35, how it works and the current approach to employment status compliance.

The guest is Ros Martin. Ros is leading tax consultant and can be contacted at ros@taxdr.co.uk or www.taxdr.co.uk

Check www.thethingswedofortax.co.uk for new episodes providing CPD for tax accountants

Capítulos

1. IR35 refresher, update on employment status and HMRC attack on schemes (00:00:00)

2. Introduction to Ros Martin (00:01:01)

3. What is IR35? - the basics (00:01:17)

4. Why IR35 was created (00:02:14)

5. Tax aims of IR35 (00:02:45)

6. Simple IR35 example (00:03:33)

7. The two key dates (00:05:21)

8. The 2021 change (00:06:32)

9. The whole group or the single entity? (00:08:13)

10. Intermediaries legislation (00:08:52)

11. The importance of the chain of supply (00:09:08)

12. Substitution and multiple contracts / intermediaries (00:10:02)

13. Ready Mix concrete case and control (00:13:56)

14. Substitution and highly skilled individuals (00:16:10)

15. Control - who, what, where and when (00:17:52)

16. Mutuality of obligation (00:21:06)

17. Integration (00:23:18)

18. Use of own tools (00:24:50)

19. Financial risk (00:26:23)

20. Fixed rate or hourly rate (00:29:47)

21. Check employment status for tax tool (CEST) (00:30:34)

22. CEST suggested approach (00:31:09)

23. IR35 contracts (00:33:34)

24. Umbrella companies (00:35:07)

25. Working abroad (00:37:40)

26. HMRC approach to compliance (00:38:54)

25 episódios

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