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 .
Offshore Employment Intermediaries - new tax and NI rules
25 March 2014
New Tax and National Insurance rules for Offshore Employment Intermediaries come into force from 6 April 2014. HMRC has published guidance about the changes.
At Budget 2013 the government launched a consultation on changing the rules on Offshore Employment Intermediaries in order to deter PAYE and National Insurance (NIC) avoidance schemes.
Following consultation, the government introduced new Tax and NIC rules which take effect from 6 April 2014.
Offshore Employment Intermediaries
HMRC need to do more to justify the continuing existence of the IR35 legislation, say House of Lords
7 April 2014
A House of Lords Select Committee has published their report on Personal Service Companies.
A call for evidence conducted by a Select Committee of the House of Lords was launched in November 2013 into the use of Personal Service Companies. The Committee focussed on five main areas during this inquiry: The use of personal service companies, relevant legislation and recent trends; The continuing viability of the IR35 legislation; HMRC’s administration and the effect of recent reforms; Implications for the lower-paid; and The public sector. The CIPP and the AAT worked jointly on a survey to obtain views from their members working within payroll, tax and accountancy. 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. The full response is available to download through this CIPP News page . In today’s press release , the Select Committee state that HMRC need to do more to demonstrate that the revenue protection they claim for the ‘IR35’ legislation outweighs the costs it imposes. HMRC should also take steps to provide better and clearer guidance to those affected by the provisions.
The Chairman of the Committee, Baroness Noakes, said:
CIPP Policy News Journal
08/04/2015, Page 299 of 521
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