The draft guidance requires the legislation to get Parliamentary approval and could change before it comes into force.
Download the draft National Insurance Manual guidance
Download the draft Employment Status Manual guidance
To support the draft guidance, HMRC has also published a technical note and some frequently asked questions, which you can download from the links below.
Technical note
Frequently asked questions
The CIPP and AAT joint response on IR35 Legislation and Personal Service Companies
3 January 2014
Last month we published a CIPP/AAT survey to gather member views from the payroll, tax and accountancy community.
The CIPP and AAT have submitted a joint response to a House of Lords Select Committee who are conducting an inquiry into the use of Personal Service Companies.
The call for evidence was published to review the use of Personal Service Companies in the public and private sectors. Along with the consideration of implications for tax and NI, wider issues both from the point of view of workers and their clients are also to be looked at. The evidence from our survey shows that current legislation and guidance is not clear enough, is confusing and is not necessarily aimed at the right groups of people. Current consultation methods are not thought to be effective and as such the CIPP and AAT will support the Committee and work with them in any future consultation work.
We would like to thank all those who took the time to share their expertise and thoughts through our survey. The full response can be downloaded through this CIPP News page .
Deadline for certain employers operating the Intermediaries (IR35) legislation
14 January 2014
Employers who submitted a provisional P35 for 2012 to 2013 and paid tax/NICs on account in line with the special rules for intermediaries have until 31 January 2014 to submit an amended P35 and pay any additional tax/NICs due.
HMRC has published a reminder regarding the deadline for certain employers operating IR35 legislation, which reads as follows:
IR35 - Deadline for Full Returns and Payments The normal end of year payment actions apply to Pay As You Earn (PAYE) and National Insurance Contributions (NICs) arising on a deemed employment payment made under the Intermediaries (IR35) legislation. The total PAYE and NICs for 2012-13 was therefore due to be paid by 19 April 2013 with a completed P35 submitted by 19 May 2013. However special rules apply if intermediaries were unable to finalise the calculation of the deemed payment in time. Provided a payment on account of the estimated tax and NICs for 2012-13 was made by 19 April 2013 supported by a P35 showing provisional figures, then
CIPP Policy News Journal
16/04/2014, Page 318 of 519
Made with FlippingBook - Online magazine maker