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Consultation on extension of IR35 rules

HMRC has published guidance on the extension of the off-payroll working rules (also known as IR35) to the private sector, a year ahead of its implementation on 6 April 2020.

In the guidance, HMRC state that the responsibility to determine whether the off-payroll working rules apply will fall on the organisation receiving the individual's service. It outlines a four-step process which can be used to prepare for the changes, starting with identifying any individuals who are supplying their services through PSCs.

The consultation closes on 28 May and asks for responses on several matters, including the scope of the reform and its impact on non-corporate engagers; information requirements for engagers, fee payers and personal service companies (PSCs); and how to address disagreements on an individual's employment status.

The consultation also sets out HMRC's plans to provide education and support for those businesses that are affected.

Internet links: HMRC guidance and HMRC consultation

OTS calls for simplifying everyday tax for smaller businesses

04 Jun 2019

A report by the Office of Tax Simplification (OTS) calls on the government to prioritise action to 'address long-standing concerns about the experience of smaller businesses'.

HMRC taskforce tackles dishonest dog breeders

04 Jun 2019

A taskforce has recovered more than £5 million by tackling dishonest dog breeders selling pups on the black market.

Forms P11D - reporting employee benefits

04 Jun 2019

The forms P11D which report details of benefits and some expenses provided to employees and directors for the year ended 5 April 2019, are due for submission to HMRC by 6 July 2019.