Determining Employment Status

Half day face-to-face course (Ref: DES09w) :: Price - £197 + VAT

Course Aims

Checking that employers have correctly determined the employment status of workers is one of the prime checks carried out by HMRC during compliance visits. Getting it wrong can prove extremely expensive. This workshop guides delegates through the minefield and gives them confidence to address sensitive issues on return to the workplace.

Who would benefit?

Those who have responsibility for ensuring compliance with either tax or employment legislation as well as HR managers requiring an overview of the legislation surrounding safe recruitment.

Course Content

• Definition of ‘employee’ » Risk of getting it wrong
• What happens on an HMRC review » IR35 arrangement
• Case Law
  - Lorrimer - Wright Roberts
  - Importance of ‘picture painting’
  
• Employment Status Indicators
  - Tax and NI perspective
  - Employment Law perspective
  
• Using HMRC’s Employment Status Indicator tool
  
• Special Categories
  - Agency workers
  - Peripatetic workers
  - Occasional Lecturers and Invigilators
  - Sports Coaches
  - Office holders, directors, company secretaries
  - Personal service companies
  - Taking on retired employees as self employed

Dates & Venues

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