Employment Status for Tax
Employment status is very topical right now. HMRC have tightened the IR35 rules for off-payroll workers, and many tax cases are being heard by the tribunals and courts. Determining correct employment status is fundamental, but the rules are complex and there are severe consequences for getting it wrong.
Employment Status for Tax
This course will enable you to
About the course
Employment status is particularly topical right now. In recent years, HMRC have tightened the IR35 rules governing personal service companies and off-payroll workers, and there has been an increase in the number of tax cases being heard by the tribunals and courts.
In some cases the appellants have been successful, but in other cases, HMRC have won the day. It's important to understand how to navigate this tricky area successfully as there may be severe consequences for getting it wrong.
In most cases, it will be clear whether a relationship is one of employment or of self-employment. However, there will be situations where the position will not be so obvious and it is often necessary to use a combination of judgement, experience and legal precedents to resolve matters.
