Course description
Contractor Tax (including IR35)
Contractors are under pressure as never before in terms of their tax arrangements.Contractors can either adopt an unincorporated form or incorporate their businesses.Incorporated businesses potentially fall foul of the so-called IR35 rules that were implemented in 2000.New rules for contractors in the public sector from April 2017 have had a major impact on the contractor community and they are likely to spread to the private sector.Do you work at this organisation and want to update this page?
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Suitability - Who should attend?
This course is suitable for accountants and tax advisers who need to advise contractors about the tax implications of their activities.
Training Course Content
Learning outcomes include obtaining a greater understanding of:Unincorporated structures and the effect on tax and travel and subsistence (the FA 2014 and FA 2916 provisions)The Employment Status Service on-line tool (ESS) Supervisions, direction and control (SDC) Deemed salaries v low salary/ dividend combinationsThe scope of the IR35 legislation and the changes in 2017 Back-tracking by the NHSThe future of contractor structures