Off-payroll working guidance revised for NHS agency staff

Last month we reported on the off-payroll working guidance rules, introduced this April, which affects individuals providing personal services via their own companies, to public sector bodies. These rules emanated from the IR35 provisions which historically placed the onus of assessment upon the directors of the personal service company. These provisions have now moved this […]

Off Payroll working for public sector staff

A newly introduced change is causing major waves with people who invoice the NHS and others for work that they do for them. It may not be widely known but from April 2017, every public sector body (PSB) has had to review the employment status of each contractor that works for it. Indeed, the term […]

Cash Basis- Is it worth a look?

The Finance Bill included a provision for all rental businesses with a turnover of less than £150,000 to prepare accounts on a  simpler cash basis unless they elected to continue with the accrual basis. Whilst this measure was dropped from the final Bill, it is possible that the measure will be reintroduced in the Bill […]

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