IR35: essential steps for compliance - Revision history

Editor at 17:05, 25 February 2021

2021-02-25T17:05:53Z

← Older revision		Revision as of 17:05, 25 February 2021
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	* Articles by the Electrical Contractors' Association (ECA).		* Articles by the Electrical Contractors' Association (ECA).
	* Construction industry scheme.		* Construction industry scheme.
		+	* Construction Industry Scheme or IR35?
	* Construction recruitment agency.		* Construction recruitment agency.
	* December 2020 GDP figures show construction vulnerable.		* December 2020 GDP figures show construction vulnerable.

Editor at 18:15, 24 February 2021

2021-02-24T18:15:55Z

← Older revision		Revision as of 18:15, 24 February 2021
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	* Payroll companies.		* Payroll companies.
	* Personal service company.		* Personal service company.
		+	* Status determination statement SDS.
	* TUPE Regulations.		* TUPE Regulations.
	* Umbrella companies.		* Umbrella companies.

Designing Buildings at 07:45, 16 February 2021

2021-02-16T07:45:56Z

← Older revision		Revision as of 07:45, 16 February 2021
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	* HMRC, Intermediaries Legislation (IR35) - [https://www.gov.uk/guidance/understanding-off-payroll-working-ir35 Working through an intermediary, such as a Personal Service Company].		* HMRC, Intermediaries Legislation (IR35) - [https://www.gov.uk/guidance/understanding-off-payroll-working-ir35 Working through an intermediary, such as a Personal Service Company].

−	[[Category:~~DCN_Legislation]] [[Category:DCN_Policy~~]] [[Category:Other_legislation]] [[Category:Policy]] [[Category:Taxation]] [[Category:Appointments]] [[Category:Contracts_/_payment]]	+	[[Category:DCN_Guidance]] [[Category:Other_legislation]] [[Category:Policy]] [[Category:Taxation]] [[Category:Appointments]] [[Category:Contracts_/_payment]]

Editor at 12:36, 15 February 2021

2021-02-15T12:36:37Z

← Older revision		Revision as of 12:36, 15 February 2021
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	* Construction industry scheme.		* Construction industry scheme.
	* Construction recruitment agency.		* Construction recruitment agency.
		+	* December 2020 GDP figures show construction vulnerable.
	* Employee.		* Employee.
	* Hourly rate.		* Hourly rate.
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	* HMRC, Intermediaries Legislation (IR35) - [https://www.gov.uk/guidance/understanding-off-payroll-working-ir35 Working through an intermediary, such as a Personal Service Company].		* HMRC, Intermediaries Legislation (IR35) - [https://www.gov.uk/guidance/understanding-off-payroll-working-ir35 Working through an intermediary, such as a Personal Service Company].

−	[[Category:~~Other_legislation~~]] [[Category:~~DCN_Legislation~~]] [[Category:~~Policy~~]] [[Category:~~DCN_Policy~~]] [[Category:Taxation]] [[Category:Appointments]] [[Category:Contracts_/_payment]]	+	[[Category:DCN_Legislation]] [[Category:DCN_Policy]] [[Category:Other_legislation]] [[Category:Policy]] [[Category:Taxation]] [[Category:Appointments]] [[Category:Contracts_/_payment]]

Designing Buildings at 10:47, 26 June 2020

2020-06-26T10:47:50Z

← Older revision		Revision as of 10:47, 26 June 2020
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	-----		-----
−	This article was originally published as ~~[https://www.eca.co.uk/blog/may-2020/ir35-essential-steps-to-help-you-comply~~ IR35: essential steps to help you comply] on the ECA website on 1 May 2020. It was written by Andrew Eldred, ECA Director of Employment and Skills.	+	This article was originally published as IR35: essential steps to help you comply on the ECA website on 1 May 2020. It was written by Andrew Eldred, ECA Director of Employment and Skills.

	--[[User:ECA\|ECA]]		--[[User:ECA\|ECA]]
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	* HMRC, Intermediaries Legislation (IR35) - [https://www.gov.uk/guidance/understanding-off-payroll-working-ir35 Working through an intermediary, such as a Personal Service Company].		* HMRC, Intermediaries Legislation (IR35) - [https://www.gov.uk/guidance/understanding-off-payroll-working-ir35 Working through an intermediary, such as a Personal Service Company].

−	[[Category:Other_legislation]] [[Category:Policy]] [[Category:Taxation]] [[Category:Appointments]] [[Category:Contracts_/_payment]]	+	[[Category:Other_legislation]] [[Category:DCN_Legislation]] [[Category:Policy]] [[Category:DCN_Policy]] [[Category:Taxation]] [[Category:Appointments]] [[Category:Contracts_/_payment]]

Designing Buildings at 06:24, 8 May 2020

2020-05-08T06:24:43Z

← Older revision		Revision as of 06:24, 8 May 2020
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	= Introduction =		= Introduction =

−	From April 2021, larger businesses face new duties under ~~[https://www.gov.uk/government/organisations/hm-revenue-customs HMRC]’s~~ ‘off-payroll rules’ when they use individuals who work through their own limited company. In practice, this means that if you have workers in your business who are there regularly, but not on your PAYE system because they are paid via other routes, you must find out more and act accordingly.	+	From April 2021, larger businesses face new duties under HMRC’s ‘off-payroll rules’ when they use individuals who work through their own limited company. In practice, this means that if you have workers in your business who are there regularly, but not on your PAYE system because they are paid via other routes, you must find out more and act accordingly.

	= Steps to take =		= Steps to take =

Editor at 14:04, 6 May 2020

2020-05-06T14:04:43Z

← Older revision		Revision as of 14:04, 6 May 2020
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	* Payroll companies.		* Payroll companies.
	* Personal service company.		* Personal service company.
−	* Tax.
	* TUPE Regulations.		* TUPE Regulations.
	* Umbrella companies.		* Umbrella companies.

Editor at 13:58, 6 May 2020

2020-05-06T13:58:41Z

← Older revision		Revision as of 13:58, 6 May 2020
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	These rules effectively say that the firm using the worker is responsible for any unpaid PAYE, if this is not imposed and paid within the chain of intermediaries and agencies and personal service companies – regardless of the length of the chain.		These rules effectively say that the firm using the worker is responsible for any unpaid PAYE, if this is not imposed and paid within the chain of intermediaries and agencies and personal service companies – regardless of the length of the chain.

−	The next thing to do with your list of ‘problematics’ is to check their employment status for tax (a ~~‘CEST test’, which can be found at~~: ~~[[w~~/~~index.php?title=W~~/index.php%3Ftitle%3DW/index.php%3Ftitle%3DW/index.php%3Ftitle%3DW/index.php%3Ftitle%3DW/index.php%3Ftitle%3DWww.gov.uk/guidance/check-employment-status-for-tax%26action%3Dedit%26redlink%3D1%26action%3Dedit%26redlink%3D1%26action%3Dedit%26redlink%3D1%26action%3Dedit%26redlink%3D1%26action%3Dedit%26redlink%3D1&action=edit&redlink=1\|www.gov.uk/guidance/check-employment-status-for-tax]]). A CEST test can be done anonymously, but if it shows that a worker is self-employed, it can be useful to log it with that person’s name and print a copy as evidence that you did the test.	+	The next thing to do with your list of ‘problematics’ is to check their employment status for tax (a ‘[http://www.gov.uk/guidance/check-employment-status-for-tax CEST test]’). A CEST test can be done anonymously, but if it shows that a worker is self-employed, it can be useful to log it with that person’s name and print a copy as evidence that you did the test.

	If the CEST test shows that the person is an employee, you must notify their limited company, or the agency or intermediary – and you must get their reassurance that PAYE will be applied to the payments. You need to be confident that you trust this reassurance, because your firm may well be held liable for any unpaid PAYE that HMRC may discover later.		If the CEST test shows that the person is an employee, you must notify their limited company, or the agency or intermediary – and you must get their reassurance that PAYE will be applied to the payments. You need to be confident that you trust this reassurance, because your firm may well be held liable for any unpaid PAYE that HMRC may discover later.

Editor at 13:57, 6 May 2020

2020-05-06T13:57:12Z

← Older revision		Revision as of 13:57, 6 May 2020
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	* Appointing consultants.		* Appointing consultants.
−	* Articles by the Electrical Contractors' Association (ECA)	+	* Articles by the Electrical Contractors' Association (ECA).
		+	* Construction industry scheme.
		+	* Construction recruitment agency.
		+	* Employee.
	* Hourly rate.		* Hourly rate.
−	* ~~Ir35~~.	+	* Human resource management in construction.
		+	* IR35.
	* PAYE.		* PAYE.
	* Payroll companies.		* Payroll companies.
	* Personal service company.		* Personal service company.
		+	* Tax.
	* TUPE Regulations.		* TUPE Regulations.
	* Umbrella companies.		* Umbrella companies.

Editor at 13:53, 6 May 2020

2020-05-06T13:53:46Z

← Older revision		Revision as of 13:53, 6 May 2020
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−	[[File:Payroll.jpg]]	+	[[File:Payroll.jpg\|link=File:Payroll.jpg]]

	= Introduction =		= Introduction =
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	These rules effectively say that the firm using the worker is responsible for any unpaid PAYE, if this is not imposed and paid within the chain of intermediaries and agencies and personal service companies – regardless of the length of the chain.		These rules effectively say that the firm using the worker is responsible for any unpaid PAYE, if this is not imposed and paid within the chain of intermediaries and agencies and personal service companies – regardless of the length of the chain.

−	The next thing to do with your list of ‘problematics’ is to check their employment status for tax (a ‘CEST test’, which can be found at: [[w/index.php?title=W/index.php%3Ftitle%3DW/index.php%3Ftitle%3DW/index.php%3Ftitle%3DW/index.php%3Ftitle%3DWww.gov.uk/guidance/check-employment-status-for-tax%26action%3Dedit%26redlink%3D1%26action%3Dedit%26redlink%3D1%26action%3Dedit%26redlink%3D1%26action%3Dedit%26redlink%3D1&action=edit&redlink=1\|www.gov.uk/guidance/check-employment-status-for-tax]]). A CEST test can be done anonymously, but if it shows that a worker is self-employed, it can be useful to log it with that person’s name and print a copy as evidence that you did the test.	+	The next thing to do with your list of ‘problematics’ is to check their employment status for tax (a ‘CEST test’, which can be found at: [[w/index.php?title=W/index.php%3Ftitle%3DW/index.php%3Ftitle%3DW/index.php%3Ftitle%3DW/index.php%3Ftitle%3DW/index.php%3Ftitle%3DWww.gov.uk/guidance/check-employment-status-for-tax%26action%3Dedit%26redlink%3D1%26action%3Dedit%26redlink%3D1%26action%3Dedit%26redlink%3D1%26action%3Dedit%26redlink%3D1%26action%3Dedit%26redlink%3D1&action=edit&redlink=1\|www.gov.uk/guidance/check-employment-status-for-tax]]). A CEST test can be done anonymously, but if it shows that a worker is self-employed, it can be useful to log it with that person’s name and print a copy as evidence that you did the test.

	If the CEST test shows that the person is an employee, you must notify their limited company, or the agency or intermediary – and you must get their reassurance that PAYE will be applied to the payments. You need to be confident that you trust this reassurance, because your firm may well be held liable for any unpaid PAYE that HMRC may discover later.		If the CEST test shows that the person is an employee, you must notify their limited company, or the agency or intermediary – and you must get their reassurance that PAYE will be applied to the payments. You need to be confident that you trust this reassurance, because your firm may well be held liable for any unpaid PAYE that HMRC may discover later.
Line 30:		Line 30:
	* Appointing consultants.		* Appointing consultants.
	* Articles by the Electrical Contractors' Association (ECA)		* Articles by the Electrical Contractors' Association (ECA)
−	* Business plan.
−	* Construction contract.
	* Hourly rate.		* Hourly rate.
	* Ir35.		* Ir35.
Line 37:		Line 35:
	* Payroll companies.		* Payroll companies.
	* Personal service company.		* Personal service company.
−	* Professional indemnity insurance.
	* TUPE Regulations.		* TUPE Regulations.
	* Umbrella companies.		* Umbrella companies.