February 2019

The 'off-payroll' or 'IR35' rules have been adapted considerably since they were first introduced, and Autumn Budget 2018 announced further change to come. Our lead article provides an update in this area.

In the public sector, those engaging a worker through a personal service company (PSC) already have the responsibility of making the decision as to whether a contract falls within the IR35 rules. They also have to account for PAYE and National Insurance Contributions on payments made to those within IR35.

From April 2020, these obligations will also extend to some businesses in the private sector. We explain here who will be affected, and how HMRC's online employment status tool may be used by those responsible for making this important decision.

Elsewhere in the newsletter, we consider some of the numerous changes to the capital allowances regime introduced by the Budget, particularly the new Structures and Buildings Allowance.

In the light of the difficulties many employers face when it comes to retaining staff, we also discuss the issue of staff turnover and what can be done to provide incentives.

In our other articles, we cover:

• plans to help businesses deal with late payments
• changes to charity annual returns
• the retention of Class 2 National Insurance
• the rent a room scheme
• capital gains and your home.

We are sure you will find the newsletter an interesting read. Please contact us if you have any questions regarding any of the articles we have included in our newsletter or if you would like further information on a topic we haven't covered. Your views are always important to us and we would welcome your feedback.