Employment Status for Tax
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
- Employment status
- Legal frameworks
- New employees
- Help and advice
- Employment status
- The facts
- Factors for and against employment
- Terms and conditions
- Contractually obliged?
- 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
- What is IR35?
- ĎDeemed paymentí provisions
- Who do the IR35 rules affect?
- Reform of off-payroll working rules
- Preparing for change
ACCA partner with accountingcpd.net to provide high quality CPD for members. As an ACCA member, you are required to complete at least 40 relevant units of CPD each year, where one unit is equal to one hour. 21 units must be verifiable; the other 19 can be non-verifiable.
Your accountingcpd.net course counts as verifiable CPD, if you can answer "yes" to these questions:
- Was the learning activity relevant to your career?
- Can you explain how you will apply the learning in the workplace?
You select courses that meet these criteria, and as you complete each course you get a CPD certificate so you can provide ACCA with the evidence that you undertook the learning activity.