Employment Status, IR35 and Off-payroll Working Essential Update
Category: Tax | Date: 10/12/2024 10:00 | Duration: 100 mins | Tag: WITXUK24D1S1 | Type: Webinar | Speaker: Emma Rawson
Course Details
Identifying whether or not an individual is an employee is key to determining how they should be taxed. It’s also an important part of applying the IR35 and off-payroll working rules. However, making that decision is not always straightforward. There is no definition of ‘employee’ in tax law, so instead we have to turn to case law, which is constantly evolving. This makes employment status, IR35 and off-payroll working areas of great uncertainty, where mistakes can be costly. Attending this session will refresh and update your knowledge in this area so you can help guide your clients through the confusion and complications.
In this session Emma Rawson will cover the following topics;
- The importance of employment status
- Determining employment status for tax
- IR35 and off-payroll working – which rules apply and when?
- Off-payroll working practicalities
- Recent cases of interest
By attending this session, you will refresh and update your knowledge of the employment status tests and the practical application of the IR35 / off-payroll working rules. You will also find out about the latest case law in this area, and what this might mean in practice.
This session will be of most interest to, anyone advising businesses that engage contractors.
Course Level: Intermediate
CPD Course Speaker
Association of Taxation Technicians (ATT)
Emma Rawson
Emma Rawson is a technical officer with the Association of Taxation Technicians (ATT).
Her focus is on emerging tax policy, and she works closely with HMRC and the Treasury. She also strongly believes in sharing her knowledge about and love of tax with others. Whether that’s members of the accounting and tax profession through articles and talks, or the general public through media work and school visits.
Emma has a main focus on business and employment taxes, and frequently contributes articles on topical tax issues to leading tax and accountancy publications. She has presented talks and webinars around the country, as well as appearing on BBC Radio 5Live and BBC News to discuss tax issues and providing oral evidence to committees of both the House of Lords and House of Commons. Emma is a member of the Association of Taxation Technicians (ATT) and Chartered Institute of Taxation (CIOT), and a Fellow of the Institute of Chartered Accountants of England and Wales (ICAEW).
Her focus is on emerging tax policy, and she works closely with HMRC and the Treasury. She also strongly believes in sharing her knowledge about and love of tax with others. Whether that’s members of the accounting and tax profession through articles and talks, or the general public through media work and school visits.
Emma has a main focus on business and employment taxes, and frequently contributes articles on topical tax issues to leading tax and accountancy publications. She has presented talks and webinars around the country, as well as appearing on BBC Radio 5Live and BBC News to discuss tax issues and providing oral evidence to committees of both the House of Lords and House of Commons. Emma is a member of the Association of Taxation Technicians (ATT) and Chartered Institute of Taxation (CIOT), and a Fellow of the Institute of Chartered Accountants of England and Wales (ICAEW).