Employment Intermediaries and Labour Supply Chains

OBJECTIVES

This course covers the tax (including national insurance) rules that apply where individuals are paid for work undertaken for a business (an end user), but the individuals are not employed by that business (e.g. contractors, freelancers and consultants). These rules can be described as the tax rules for labour supply chains, and include: IR35, Off-Payroll Working (OPW) rules, Agency Legislation, Managed Service Company (MSC) rules, and Employment Status for sole traders.

These rules dictate whether the payments should be taxed as if the individuals were employees and who is liable to HMRC should they be so treated.

Note: this course does not cover the salaried partner rules.

KEY TOPICS

• What we mean by labour supply chains, and examples
• IR35 and Off-Payroll Working Rules: When they apply and who’s liable
• Employment Status for Tax: When it’s relevant and who’s liable
• Agency Legislation: When it’s relevant and who’s liable
• Managed Service Company rules: When it’s relevant and who’s liable
• How you can help your clients with these rules (whether your clients are the individuals, their limited companies, or the end-users)

WHO SHOULD ATTEND

Tax advisors & accountants, with clients that:

• Are end users of labour
• Supply labour (e.g. temporary recruitment agencies or umbrella companies)
• Are individuals working for end users (whether as sole trader or through a limited company)

Accountants or tax advisors working in businesses that are end users of labour or supply labour. Employment tax advisors.