IR35 private Sector Reform (Update May 2019)
Our submissions on the off-payroll consultation David Kirk & Co. Ltd have made the following submissions to HMRC in response to the off-payroll consultation: General comments We believe that making the client, rather than the contractor, responsible for PAYE matters is in general terms the right way to go. However how it is done matters […]
read moreIR35 private sector reform
How to reform IR35, keep the Exchequer in funds, and avoid the hassle that comes with the current private and public sector regimes On May 18th 2018 HMRC published a consultation document proposing to extend the current public sector regime to the private sector. My own view is that this would be disastrous and unworkable.I do […]
read moreCarry on consulting
David Kirk 12 August 2015 Dialogue about making IR35 work has been ongoing for the past four years, but to very little effect. Related articles Do you work for me? Controversy continues Are you in control? KEY POINTS The government wants to improve the effectiveness of the IR35 legislation. HMRC have issued a discussion document. […]
read moreEmployment status – proposals for change
The Office of Tax Simplification has published (on 3 March 2015) a report “into simplifying the difficult issue of how to determine whether a worker is employed or self-employed for tax purposes”. In this analysis, our guest blogger David Kirk – author of Employment Status: The Tax Rules – welcomes the report as a serious analysis of […]
read moreTravelling expenses – Our submission in response to HMRC’s 2014 discussion document
David Kirk & Co. Ltd. welcome the opportunity to respond to HMRC’s discussion document Employment Intermediaries: Temporary workers – relief for travel and subsistence expenses. The firm is a specialist consultancy in the field of employment intermediaries and personal service companies which make up over half its business. It director, Mr David Kirk, is the […]
read moreAutumn statement submission: David Kirk calls for the abolition of employers’ NI.
The Treasury has asked for original and innovative ideas to be included in the Autumn Statement (see https://www.gov.uk/government/news/autumn-statement-2014-have-your-say). David Kirk submitted the following. I understand that the Treasury is seeking original and innovative ideas for the Government’s Autumn Statement. As to my credentials for this proposal, I am a Chartered Accountant and Chartered Tax Adviser […]
read moreWhy cant I go on the CIS
It is a common misconception that anyone working in the construction industry can decide for himself whether he can go ‘on the tools’ (i.e. be paid as self-employed under the Construction Industry Scheme) or ‘on the books’ (be paid as employed under PAYE). No more can the construction company decide for itself which it is […]
read morePersonal PAYE
A client who is a UK taxpayer is employed in this country as the representative of an overseas business. The client works on his own initiative from an office in his own home, but how is his income tax liability collected? My client is a UK citizen who works as the UK representative of a […]
read moreBringing up baby
A couple regularly engage the services of a babysitter, but are unsure of her employment status. Should they be concerned by the introduction of real-time information? I am a full-time employee for a mid-tier firm of accountants. I have been looking at the real-time information (RTI) rules in order to bring some of my clients […]
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