IR35

Interest and tax payments

HMRC charge interest on underpayments of tax, and pays interest (repayment supplement) on overpayments.

The construction industry

There are special tax rules affecting the construction industry, which are designed to ensure that tax is paid by workers in the sector whether they are employed or self employed.

Self assessment

The term 'self assessment' is proving to be one of the great misnomers of all time.

Payroll and Real Time Information (RTI) Service

Administering your payroll can be time consuming and burdensome, diverting energy and resources from the core activities of your business.

IR35 and cessations

In this series of IR35 guides you will be able to consider the impact of IR35 and the effect it has on those workers providing their services through intermediaries.

The problem with deemed payments

If you have established that some of your work will be caught by IR35 and that PAYE tax and national insurance will have to be accounted for on a deemed salary payment at 6 April 2017.

How can I avoid it?

There are several ways you can avoid IR35 - although they may not be palatable to you, or your customers.

Who is caught by these rules?

The IR35 rules aim to catch anyone who, by placing an intermediary between himself and his employer, gains some tax (including national insurance contributions) advantage.

IR35 centre

IR35 relates to legislation and rules intended to apply a PAYE and NIC charge on earnings from a company or partnership which is termed an "intermediary."

An introduction to IR35

For many years, people leaving jobs to become self-employed were advised to instead set up one man companies to provide their services; offering the security of a limited liability company and significant national insurance savings. We offer a brief introduction into IR35.

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