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Off-Payroll Tax Handbook

Author: Kye Burchmore

Publication Date: April 2024

Publisher: Bloomsbury Professional

Law As Stated At: 6 April 2024

Off-Payroll Tax Handbook

Off-Payroll Tax Handbook

Off-Payroll Tax Handbook is an indispensable guide to the tax and legal implications of the new IR35 legislation implemented for the public sector in 2017 and to be implemented for the private sector in April 2021.

A useful resource for practitioners advising their clients on how to ensure they are well prepared for the new regime, this title provides guidance on handling IR35 status determination challenges, as well as providing steps needed to prevent costly disputes. Through the use of examples, flow charts and case studies, it outlines key employment status cases and illustrates how both public and private sector rules will apply for different types of individual engagements.

Key cases include:

  • Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497
  • Market Investigations Ltd v Minister of Pensions and Social Security [1969] 2 QB 173
  • Hall v Lorimer [1993] 1 WLR 939
  • Autoclenz Limited v Belcher [2011] UKSC 41
  • Christa Ackroyd Media Ltd v Revenue and Customs [2019] UKUT 326 (TCC)
  • Christianuyi Limited & Others v HMRC [2019] EWCA Civ 474

Kye Burchmore

Kye Burchmore is a director at Trinity Tax and provide his tax expertise in the fields of IR35, employment status, agency legislation and the Managed Service Company legislation. Kye is the author of Bloomsbury’s “Off Payroll Working Tax Handbook” which is an indispensable guide on engaging people who are not subject to PAYE and National Insurance deductions. Kye offers practical and concise advice along with legal defence for those in dispute with HMRC.