In this month's exclusive Accountancy Daily CPD module, we look at the implications of the off-payroll working regulations for contractors in the private sector, with useful compliance tips and advice
By completing this module you will be able to understand the changes to the IR35 intermediaries legislation from 1 April 2021:
- identify the client in order to determine who is responsible for making the IR35 decision;
- identify the fee-payer in order to determine who is responsible for applying PAYE/National Insurance Contributions (NICs) if appropriate;
- calculate the deemed direct payment in order to assess the amount to which PAYE/NICs must be applied; and
- understand the disagreement process in order to assess who is eligible to object and how to comply with the regulatory requirements.
This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.
The CPD course lecturer is Martin Jackson, ATT, team leader, tax & payroll advice lines, Croner Taxwise.
Play the CPD module here
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