Tag archives: taxation

Changes to off payroll working rules from April 2020

By Amanda Sanders (UK) and Susie Brain (UK) on May 9, 2019 Posted in General, UK

HMRC has published its latest consultation on off payroll working rules. As we have previously discussed (Global Workplace insider post – June 2018), the reformed off payroll rules which have applied in the public sector since April 2017 will be extended to the private sector from 6 April 2020. The consultation has raised significant issues … Continue reading

Appointing Contractors through a personal service company – employment and tax implications

By Amanda Sanders (UK) on June 26, 2018 Posted in Contracts, UK

Following on from the recent cases on employment status there has been much discussion regarding how individuals should be appointed. Whilst some commentary has suggested that companies should consider appointing their contractors through Personal Service Companies (PSC’s), is this an ideal solution? Currently, where a private sector employer appoints a contractor who operates through a … Continue reading

Changes to taxation of termination payments – April 2018

By Amanda Sanders (UK) on April 6, 2018 Posted in UK

Changes to taxation of termination payments came into force in the United Kingdom on 6 April 2018. The new rules will mean that income tax and national insurance contributions (NICs) will be payable on all payments which relate to an employee’s notice period. The position prior to 6 April was that a “termination payment” (being … Continue reading

Termination payments – proposed changes to tax and national insurance.

By Amanda Sanders (UK) on August 18, 2016 Posted in UK

The UK Government has published its response to a consultation on the taxation of termination payments. In 2015, the Government issued a consultation paper containing various different proposals for simplifying the regime. The paper published on 10 August is the Government response and also includes draft legislation for further consultation. Currently under UK legislation payments … Continue reading