This course runs on a request basis. Call our office and register your interest along with the area you would like to see this course running. If there is any other interest in your area we will endeavour to run this course.

The age-old problem of whether someone is an employee or self-employed is dealt with in this afternoon workshop.
 
 More recent legislation regulating the provision of services through personal service companies and partnerships - better known as 'IR35' - will be covered, along with the rules for determining employment status in the construction industry.
 
 The Inland Revenue booklet IR148/CA69 says:
 "Genuine self-employment is about being in business on one's own account and not simply applying a label of self-employment"
 
 Recently the Inland Revenue have issued fresh guidance to their Inspectors to assist them in determining employment status.

Key areas covered:

• Positive indicators of employment - control, obligation, pay and benefits
• Positive indicators of self-employment, business structure, risk and equipment
• How the factors are weighted
• The advantages and disadvantages of 'IR35' to the employer
• The dangers of 'contracts' requiring the 'worker' to pay their own tax
• Why each individual case has to be assessed separately
• The extreme penalties for getting it wrong

Those who would benefit the most

All who have the responsibility of determining, before payment, whether they should deduct tax and/or NICs, or pay on invoice, or, in the construction industry, pay gross or deduct tax. Clearly, all who have overall responsibility for compliance would not want to miss this workshop.

  Highly recommended as an In-house course.

  Continuing Professional Development