Payroll: need to know (Latest version)

as even though drivers could select which jobs to take on, the “commercial reality” was that those drivers were agreeing to carry out work from the moment they logged on to their work devices. The decision made means that, as in the Uber case, Addison Lee drivers are deemed as working from the moment they log in to the relevant work devices, and not just for the period of time in which they have accepted jobs. In addition to this, contracts require drivers to display company branding on their vehicles, even when they are not carrying out work, and they are required to pay a regular, fixed amount for vehicle hire.

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Gary Lineker in IR35 court battle with HMRC 10 May 2021

It has been reported that former footballer and Match of the Day presenter, Gary Lineker, is the latest in a string of TV presenters that HMRC has taken to court in relation to IR35 rules.

Kaye Adams, Lorraine Kelly and Helen Fospero, who are also TV presenters all won their IR35 cases against HMRC, but Eamonn Holmes lost. Holmes is, however, appealing the verdict.

HMRC states that Lineker owes £3,621,735.90 in Income Tax and £1,313,755.38 in National Insurance (NI), which equates to a total bill of £4.9 million. This is because Lineker worked as a contractor, but HMRC argues that he should have been taxed as a direct employee of both the BBC and BT Sport, on which he covers the UEFA Champions League.

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Ethnicity Pay Gap

Executive Pay

Gender Pay Gap

General Employment News

Happy new tax year day! 6 April 2021

Here at the CIPP, we hope you all had a relaxing Easter weekend and enjoyed the break.

The first day back in the office is 6 April 2021, so happy new tax year everybody!

We have provided an overview of some of the rates that change from today that payroll professionals should be aware of:

Income Tax rates and thresholds

Personal Allowance - £12,570 Higher Rate Threshold - £50,270

• • •

Income tax bands rUK •

Basic rate – 20%: Higher rate – 40%: Additional rate – 45%

£1 to £37,700

£37,701 to £150,000

• •

over £150,000

The Chartered Institute of Payroll Professionals

Payroll: need to know

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