IR35 & the Private Sector - Where Are We Now 3 Months On?
This virtual classroom session will review where we are regarding the latest developments on IR35 in the private sector, following the implementation of the new IR35 private sector regime changes, introduced on 6 April 2021.
This practical session will consider the problems engagers, personal service companies and partnerships have faced since 6 April 2021, the solutions and the planning opportunities available.
What You Will Learn
This session will cover the following:
- IR35 in the private sector - where are we now following the changes introduced on 6 April 2021?
- Background to the current IR35 regime.
- The problem areas and their practical solutions.
- The implementation of PAYE and NIC by the large engagers from the fees of personal service companies and partnerships.
- Is the engagement really caught by IR35?
- Mutuality of obligations.
- The tax position of the personal service company and the worker.
- The corporation tax position of the personal service company.
- The reaction in practice to these IR35 changes since 6 April 2021.
- The interaction of IR35 and CIS, and the CIS VAT reverse charge.
- IR35 and partnerships.
- What should the large engager put through the payroll?
- Will the engager have any further liabilities?
- The IR35 tax planning opportunities available.
- The impact of recent IR35 tax cases.
- The tax return reporting requirements.
- IR35 group litigation.
- Practical case studies.
Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.