{"id":19657,"date":"2019-10-10T10:27:00","date_gmt":"2019-10-10T10:27:00","guid":{"rendered":"https:\/\/smh.group\/?p=19657"},"modified":"2023-02-15T13:50:08","modified_gmt":"2023-02-15T13:50:08","slug":"seismic-shift-for-off-payroll-contractors","status":"publish","type":"post","link":"https:\/\/devstagesite.co.uk\/smhgroup\/seismic-shift-for-off-payroll-contractors\/","title":{"rendered":"Seismic shift for off-payroll contractors"},"content":{"rendered":"\n

Some large companies affected by the extension of the off-payroll<\/a><\/span> IR35 rules next April have started to curtail their use of contractors working through personal service companies (PSCs) as the landscape of freelance working looks set for a seismic shift.<\/strong><\/p>\n\n\n\n

With six months to go, Barclays\nhas now joined HSBC in reviewing its \u201cthird-party resourcing arrangements\u201d in\nthe light of the rules changes. HSBC contacted contractors earlier in the year\nto say they would no longer engage those working through limited companies.\nExisting contractors will need to choose either to move to PAYE employment or\ncease working for the bank. <\/p>\n\n\n\n

It\u2019s not just the large\nfirms themselves who are reviewing these working relationships. HMRC wrote to\naround 1,500 contractors working for GlaxoSmithKline through PSCs telling them\nto check their status and ensure they are genuinely self-employed and meet the\ndetermining requirements.<\/p>\n\n\n\n

With the new rules falling\non larger companies initially, some may shift the responsibility for\ncontracting workers to managed service providers, who can take on contractors\nworking through PSCs and would be responsible for paying tax and NICs. The\nanxiety for many freelancers now is that the complexity of the rules, and\npotential burdens for non-compliance, mean that companies affected may simply\nopt to avoid any direct personal service company contracts. <\/p>\n\n\n\n

Meanwhile the tribunals\nhave been busy again, with the implications of their decisions adding to the\nconfusion. Where earlier in the year some presenters who had worked for the BBC\nwon their tribunal cases appealing against HMRC\u2019s IR35 determinations, most\nnotably Lorraine Kelly, the tables have now been turned. In September three\ndifferent presenters working for the BBC through PSCs lost their cases, to the\ntune of \u00a3300,000 of tax owed, largely as employers\u2019 national insurance\ncontributions.<\/p>\n\n\n\n

While the three judges\ndidn\u2019t entirely agree about the IR35 status of the three presenters, they were\nclear that the \u2018imbalance of bargaining power\u2019 was an important determinant in\nthe case. Despite the losses, the judgement stated that the presenters and\ntheir advisers had acted in good faith.<\/p>\n\n\n\n

The range of different judgements from tribunals, lack of trust in HMRC\u2019s status determinations and potential liabilities mean that many contractors may find the employment landscape difficult to navigate in the next year. <\/p>\n\n\n\n

If you may be affected, please get in touch with your account manager to discuss your options on 0114 266 4432<\/strong> or info@smhca.co.uk<\/a><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Some large companies affected by the extension of the off-payroll IR35 rules next April have started to curtail their use of contractors working through personal service companies (PSCs) as the landscape of freelance working looks set for a seismic shift.<\/p>\n","protected":false},"author":4,"featured_media":18384,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3,23],"tags":[366,11,185,227,108,19],"class_list":["post-19657","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-smh-accounting-business-advisory","category-payroll-pensions","tag-banks","tag-hmrc","tag-ir35","tag-national-insurance","tag-payroll","tag-tax"],"acf":[],"yoast_head":"\nSeismic shift for off-payroll contractors - SMH Group<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Seismic shift for off-payroll contractors - 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