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Engaging Off-Payroll Workers in the UK: Understanding the tax rules UK tax legislation is designed to ensure that individuals working “off-payroll” like employees pay similar taxes to employees (even if they are not an employee, and may be working through an intermediary). This article delves into the intricacies of off-payroll working, focusing on the rules which impact the engager (more often than not the “end- client”) under the UK tax system, where failures can result in them being liable for tax underpaid and where payroll might need to be implemented.
Authors: Susan Ball and Lee Knight Susan Ball is a partner at
RSM UK , and she has more than 30 years of experience working extensively in the employment tax, investigations and reward field. Susan is the past President of the Chartered Institute of Taxation and sits on its employment taxes committee.
Lee Knight is a director within RSM UK’s Employer
Solutions team. He has worked in tax for over 25 years and has specialised in employment taxes and the Construction Industry Scheme for over 15 years. Lee helps organisations of all sizes, in a range of sectors, to ensure compliance, manage risk, and plan for and deal with complexities related to employment tax, CIS, and NIC- related issues.
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GLOBAL PAYROLL MAGAZINE ISSUE 8
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