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’;

employment status;

withholding PAYE; and

personal service companies and contractors.

View TAXguide 16/19: Off-payrolling from April 2020.

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