{"id":20093,"date":"2020-05-06T19:57:03","date_gmt":"2020-05-06T19:57:03","guid":{"rendered":"https:\/\/smh.group\/?p=20093"},"modified":"2023-02-15T13:49:37","modified_gmt":"2023-02-15T13:49:37","slug":"help-for-off-payroll-workers-and-loan-charge-taxpayers","status":"publish","type":"post","link":"https:\/\/devstagesite.co.uk\/smhgroup\/help-for-off-payroll-workers-and-loan-charge-taxpayers\/","title":{"rendered":"Help for off-payroll workers and loan charge taxpayers"},"content":{"rendered":"\n<p><strong>HMRC has confirmed that public sector contractors within the scope\nof the off-payroll working (IR35) rules are eligible for the 80% furlough\nscheme. There has also been clarification for loan charge taxpayers who want to\nclaim under the Covid-19 support scheme for the self-employed.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Off-payroll workers<\/strong><\/h2>\n\n\n\n<p>Many public sector contractors will probably still be working from home,\nbut if unable to continue to provide their services due to Covid-19 they are\neligible for the furlough scheme. It doesn\u2019t matter whether the contractor is\nworking via a personal service company, a PAYE agency or an umbrella company.\nThere are, however, some potential pitfalls:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The furlough scheme is only available up to the point where an assignment\nis due to expire (regardless of Covid-19), and there is no obligation for the\npublic sector body to extend the assignment.<\/li><li>The decision on whether to operate the furlough scheme lies with the end\nuser\/supplier, not with the contractor. <\/li><li>Umbrella companies might only furlough based on 80% of the minimum wage.<\/li><\/ul>\n\n\n\n<p>The postponement of the extension of the public sector off-payroll\nworking rules to the private sector was a welcome reprieve, but it looks like\nthe government is determined to go ahead with the change from 6 April 2021. A\nreport from the House of Lords calling on wholesale reform of the proposals\ndoes not appear to have gained any traction, with the Lords going as far as to\nsay that the off-payroll rules have never worked satisfactorily throughout the\nwhole of their 20-year history.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Loan charge taxpayers<\/strong><\/h3>\n\n\n\n<p>The Covid-19 support scheme for the self-employed required a taxpayer\u2019s\ntax return for 2018\/19 to be submitted by 23 April 2020. This was something of\na problem for those hit by the loan charge who have been told they have until\n30 September 2020.<\/p>\n\n\n\n<p>However, HMRC has now clarified that for loan charge taxpayers, the\nscheme will just be based on average trading profits for 2016\/17 and 2017\/18,\nwith 2018\/19 ignored.<\/p>\n\n\n\n<p>As with so much of the current situation, the pace of change can be dizzying, so if you have any questions about your status, please contact one of our <strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/devstagesite.co.uk\/smhgroup\/chartered-accountants\/\">Accounting &#038; Business Advisory<\/a><\/span><\/strong> on <strong>0114 266 4432<\/strong> or <strong><span style=\"text-decoration: underline;\"><a href=\"mailto:info@smhca.co.uk\">info@smhca.co.uk<\/a><\/span><\/strong>. <\/p>\n\n\n\n<p>Detailed guidance for claiming under the furlough scheme can be found <strong><span style=\"text-decoration: underline;\"><a rel=\"noreferrer noopener\" aria-label=\"here (opens in a new tab)\" href=\"https:\/\/www.gov.uk\/guidance\/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme\" target=\"_blank\">here<\/a><\/span><\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HMRC has confirmed that public sector contractors within the scope of the off-payroll working (IR35) rules are eligible for the 80% furlough scheme.<\/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],"tags":[538,83,498,537,11,185,236,458,187,19],"class_list":["post-20093","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-smh-accounting-business-advisory","tag-business-support","tag-chartered-accountants","tag-covid19","tag-furlough","tag-hmrc","tag-ir35","tag-loan-charge","tag-off-payroll","tag-self-employed","tag-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - 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