ICAEW publishes off-payrolling Q&As
Released 14 November 2019
The Institute of Chartered Accountants in England and Wales (ICAEW) has published TAXguide 16/19, which contains answers to 57 questions asked at the Tax Faculty’s recent webinar on off-payroll working in the private sector.
Topics covered in the guidance note include:
•who is the client;
•how to determine ‘small’;
•withholding PAYE; and
•personal service companies and contractors.