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Off-payroll working

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 6: Personal Service Companies and Off-Payroll Working Background Practical implications of the off-payroll scheme Small business exemption for private sector Employment status determinations (SDSs) Operating off-payroll deductions – outline and common scenarios Applying PAYE/NICs on payments to PSCs Extraction of off-payroll income from PSCs Other off-payroll issues ...

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