Employment Status for Tax

by Sarah Laing

Revised and up to date for 2023/24.This course introduces you to various rules addressing employment status, including IR35. You will learn why identifying someone's employment status is important, but difficult, and what factors can help you establish it.

price £75+vat
cpd hours 4 CPD hours
access 120 days' access

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 someone’s employment status and the factors that help you to do this
  • Explore why it’s 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

About the course

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, it’s 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 isn’t always straightforward. The course explains everything you need to know about IR35 (off-payroll working rules) and who it affects.

This course has been revised and is up to date for 2022/23.

Look inside

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Contents

  • Statutory rules
    • The implications of employment status
    • Employment status
    • Contracts
    • Statutory rights and rules
    • Legal frameworks
    • Help and advice
  • Employment status
    • The facts
    • Determining employment status
    • Factors for and against employment
    • Terms and conditions
    • Mutuality of obligation
  • In business on their own account
    • Spotting self-employment
    • Is it a business?
    • Business structure
    • Financial risk
    • Who is in control?
  • IR35 rules
    • The importance of IR35
    • IR35: a potted history
    • "Deemed payment" provisions
    • Who do the IR35 rules affect?
    • Reform of off-payroll working rules

How it works

Author

Sarah Laing

Sarah Laing is a Chartered Tax Adviser. Writing professionally since 1998, she joined CCH Editions as a Senior Technical Editor. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars.

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All you need for this year and more.
Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
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Why not upgrade?

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Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
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Recommended

All you need for this year and more.
Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours4 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

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