Employment Status for Tax

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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.

£100 +VAT

1 CPD hours

120 days’ access

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Use ACPD101 for 10% off any purchase.

Employment Status for Tax

£100 +VAT

4 CPD hours 120 days’ access
Use ACPD101 for 10% off any purchase.

Employment Status for Tax

This course is not currently available. To find out more, please get in touch.

This course will enable you to

  • Describe the operation of the IR35 rules and who they affect
  • Understand the legal framework that sets out employee rights
  • List the factors taken into account when determining employment status
  • Explain the fundamental concept of mutuality of obligations
  • Discuss factors that help determine whether someone is in business on their own account

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.

Please note: This course only covers tax in the United Kingdom 

Contents

Employment status

The implications of employment status
Statutory rules
Legal framework
The facts
Mutuality of obligations
In business on their own account
Spotting self-employment
IR35 rules
Who do the IR35 rules affect?

How it works

Author

Sarah Laing

Sarah Laing

Sarah is a Chartered Tax Accountant (CTA) and a member of the Chartered Institute of Taxation (CIOT). Sarah currently works as a freelance tax author providing technical writing services to the tax and accountancy professions.