Employment Status for Tax

by Sarah Laing
access120 days access
cpd hours4 CPD hours

This course will enable you to:

  • Get to grips with the statutory rules and the grey areas in employment status
  • Understand the importance of identifying someoneís employment status and the factors that help you to do this
  • Explore why itís important to determine whether an individual is performing a task as a self-employed person, or as an employee
  • Learn more about the complex rules included in IR35 and who it affects

Employment status is an increasingly complex area of tax. With IR35 on the horizon, increasing numbers of tribunal and court cases in this area, and stricter rules being enforced, itís important that you keep up-to-date and informed.

This course will guide you through the statutory rules of employment status, and enable you to explore the grey areas. It will help you understand why employment status is important for tax purposes, and why establishing this isnít always straightforward. The course explains everything you need to know about IR35 (off-payroll working rules) and who it affects.

Statutory rules

  • Statutory rules
  • Employment status
  • Contracts
  • Legal frameworks
  • New employees
  • Help and advice

Employment status

  • Employment status
  • The facts
  • Factors for and against employment
  • Terms and conditions
  • Contractually obliged?
  • Contracts
  • Mutuality of obligation

In business on their own account

  • In business on their own account
  • Is it a business?
  • Business structure
  • Financial risk
  • Who is in control?
  • Right of substitution

IR35 rules

  • IR35 rules
  • What is IR35?
  • ĎDeemed paymentí provisions
  • Who do the IR35 rules affect?
  • Reform of off-payroll working rules
  • Preparing for change

Sarah Laing is a Chartered Tax Adviser. She has been writing professionally since 1998 when she joined CCH Editions as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences).

Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms, and now works as a freelance author providing technical writing services for the tax and accountancy profession.

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