For there to be a contract of employment in place, there are three main elements that need to be present. These are: Personal service – the need to carry out work by your own hand. Mutuality of obligation – there must be a mutual obligation between the parties for one...
There were changes introduced into the Public Sector relating to the IR35 rules which came into force 6 April 2017. The changes switched the onus from the PSC to the Public sector engager to decide if IR35 should be applied. If the Public sector body decided that IR35...
After recent IR35 cases have been decided, certainly Christa Ackroyd Media Limited, it has been suggested in the media and in articles that perhaps the contract should have been written in a better way. It has also been suggested that perhaps had Christa Ackroyd had...
You may have been one of the businesses that received a letter in November 2017 from HMRC inviting you to check the employment status of your subcontractors. If you were, what action have you taken? Have you gone to www.gov.uk and run your subcontractors through the...
A number of businesses have received letters from HMRC asking for them to reconsider the employment status of their subcontractors. More often than not the letter is issued because the same subcontractors are engaged by you each month and often over a number of...
Within the accountancy profession, we have noticed a distinct increase in activity in this area from HMRC in recent days. A significant number of our clients in the Construction Industry have received letters from the “Wealthy Midsized Business Compliance – Employment...
