Company tax - Status

Order by:
Filter by:
Checklist of employment status factorsIf HMRC decides that an individual contractor should have been treated as your employee, it will ask you to pay the tax and NI that should have been deducted from their pay through PAYE, plus the employers' NI.  ... Read more
05 Apr 2018
Credits: 1
Deduction for deemed employment paymentsA company can claim a deduction from its taxable profits in respect of the notional cost of a deemed payment of salary made for the purposes of IR35. The deduction is allowable for the accounting period in whic... Read more
24 Mar 2017
Credits: 1
Consultancy agreementIf you provide your personal services to your customers through an intermediary, e.g. a company in which you own or control 5% or more of its ordinary share capital, IR35 applies where you would be considered an employee if you w... Read more
21 Jan 2015
Credits: 1