Guidance for the Intermediary, together with guidance for the agent, the client and for the worker, is available at GOV.UK reporting requirements .
If you disagree with the penalty your appeal must be submitted in writing to HMRC, sending it to the address shown on the penalty notice and quoting the charge reference, customer reference and name of the company on the letter.
Your appeal will be reviewed and you will be given a response within 30 days of HMRC receiving your appeal. Action to collect the penalty will be suspended whilst the appeal is considered and until after a decision is reached.
If the outcome of the appeal is in disagreement a request for an independent review can be made allowing the intermediary to produce more evidence to support their appeal. Again penalty collection will be suspended until a final decision is made.
The penalty notice amount can be paid at any point during the appeal process by contacting the Penalty Payments Line on Telephone: 0300 200 3854 (option 6). It is important to have the penalty notice to hand when you call.
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Updated off-payroll working guidance 10 July 2017
HMRC has re-drafted their guidance for off-payroll working to explain further what a public authority is and what they need to do to follow the off-payroll working rules.
The guidance can be found on the off-payroll working guidance pages of GOV.UK.
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Off-payroll working and court orders 8 August 2017
At one of our recent National Forums a member raised a question when we were talking about student loans and off- payroll working in the public sector.
Guidance advises not to apply a student loan for an off payroll worker, however what happens with court orders?
Under normal circumstances courts would only issue court orders to the individuals’ employer, which would be the Personal Service Company (the company owned by the individual), therefore the responsibility would fall to them.
However, if the end client did receive a court order for someone caught under the off-payroll working regime, they should go back to the court who issued the notification to advise them that the individual is not an employee, and therefore they cannot operate the court order as instructed.
Further information on off-payroll working in the public sector can be found on GOV.UK .
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Public sector departments losing top talent due to IR35 changes 7 September 2017
April’s IR35 tax reform is reportedly causing a mass exodus of public sector contractor talent and delays to projects agencies are recruiting for, according to research from contracting site ContractorCalculator.
Recruiter has reported that the findings of a survey from ContractorCalculator of 1,500 contractors, reveals 76% of public sector departments have lost top talent due to the reforms, with the talent drain causing 71% of projects to be delayed or cancelled.
The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
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