Blogs

Holiday Pay and Sick Pay

In January 2009, it was ruled by the European Court of Justice that workers are entitled to accrue statutory minimum holiday entitlement while on sick leave or can carry it forward to another year. If an employee takes a holiday leave as sick leave, ...


The Nursing Agency VAT Concession

If you are a health professional -a Nurse- who is staffed by a recruitment agency then you must be aware of the nursing agency VAT Concession. HMRC has confirmed that the nursing agency VAT exemption does not apply to Umbrella Companies. This is ...


Off-Payroll working in the private Sector from April 2020

Legislation will be introduced on 6th April 2020 to extend the application of the off-payroll rules that apply where the end client is a public sector body to engagements and is a medium or large public sector end client. Off-payroll working for inte...


Key Information Document for Recruiters and Umbrellas

The new regulation- 13A of the Conduct Recruitment Agencies will take effect from 6th April 2020. From April 2020, all agency workers will issue Key Information Document before agreeing their terms with employment businesses. So the first thing the a...


Preparing for IR35 Reform - Off Payroll

What is IR35? IR35 is a legislation introduced in 2000 that prevents individuals from setting up as a company to avoid tax and National Insurance contributions. IR35 is designed to ensure that the contractors working via limited company are working ...


IR35- The Deemed Payment

The IR35 rules are anti-avoidance rules designed to tackle what the taxman perceives as disguising employment status by providing services via an intermediary to avoid employment taxes and National Insurance contributions. IR35 legislation came i...


Employment Intermediaries: Travel Expense Guidance

If you are an employer and have appointed an employee there are various expenses to be taken care of. Here, we will talk about travel expenses. As an employer it is your duty to pay your employee travel costs, there are certain tax, National Insuranc...


Everything you should know about IR35

IR35 is an area that creates a lot of discussion and confusion among taxpayers and tax advisors and who it applies to. If you are self-employed or operating as an umbrella company, then you probably must have heard about the term “IR35.” HMRC ...


Step Guide to Reduce IR35 Risks

What is IR35? IR35 legislation applies to individuals who supply their services to the clients via their own limited company also known as personal service company (PSC). The legislation states that any contractor that is a disguised employee should...


Tax Implications Outside IR35

IR35 is a UK tax legislation. It is formulated to close the loophole in the tax system, where workers could use a setup of limited company to pay less tax. If the relation between the end client and the worker is of self-employment rather than employ...