Note that the next Employer Bulletin will be available in June as due to the volume of information they now contain, HMRC has decided to publish on a bi-monthly basis.
IR35 and Intermediaries
IR35 TO APPLY TO OFFICE HOLDERS FROM 6 APRIL 2013
4 April 2013
In advance of the 6 April 2013 we are being reminded by HMRC that change is afoot with IR35 tax legislation which is being extended to office-holders for the 2013-14 tax year onwards. This change applies where an individual supplies their services via an intermediary to perform the duties of an office from and including 6 April 2013. The IR35 rules for National Insurance contributions already apply in these circumstances and will continue to do so.
Further details on this complex subject can be found in frequently asked questions under Offices and office-holders e.g. directors' questions 3 and 4.
Please note that HMRC guidance is based on draft legislation published on 11 December 2012. However, it cannot be considered final until the Finance Bill 2013 receives Royal Assent (planned for summer 2013).
HMRC - IR35 MINUTES PUBLISHED
10 June 2013
Minutes of the 29 April IR35 Forum have been published.
Minutes of the IR35 Forum meeting held on 29 April 2013 can be accessed at the website of HMRC.
Call for evidence on Personal Service Companies
29 November 2013
A select committee of the House of Lords is conducting an inquiry into the use of Personal Service Companies and intends to consider the implications for tax and National Insurance.
This call for evidence will be reviewing the use of Personal Service Companies in the public and private sectors and although the implications for tax and NI will be considered, so will wider issues both from the point of view of workers and their clients.
Written evidence is sought by Tuesday 31 December 2013. The policy team will be publishing a survey shortly to gather member opinion, which will include questions such as:
To what extent does the current IR35 legislation impose additional compliance burdens and administrative costs?
Are the current avenues of consultation on IR35 working and what more should be done to ensure that the Government listens to interested stakeholders?
CIPP Policy News Journal
16/04/2014, Page 316 of 519
Made with FlippingBook - Online magazine maker