Rishi Sunak confirms IR35 reform is going ahead w/o any major changes

[Paralytic]

In terms of deemed payments, they don't need to look for anything indirect as there's a new RTI flag for when IR35 deemed payments are being made by the Fee Payer.

When is that flag set?

Inside IR35 -> paid via LTD?
Inside IR35 -> paid via Umbrella?
No IR35 Determination - paid via Umbrella?

A note re. the NI figures previously provided above: if someone has pension carry forward, and is willing to load up their existing pension, NI contributions can be reduced to < £1500 for the next tax year (and beyond). Granted, this is still different figures from payment to a director via a PSC.

[jamesbrown]

When is that flag set?

Inside IR35 -> paid via LTD?
Inside IR35 -> paid via Umbrella?
No IR35 Determination - paid via Umbrella?

A note re. the NI figures previously provided above: if someone has pension carry forward, and is willing to load up their existing pension, NI contributions can be reduced to < £1500 for the next tax year (and beyond). Granted, this is still different figures from payment to a director via a PSC.

It’s a deemed payment flag. If the Fee Payer makes an IR35 deemed payment, the flag is set.

[eek]

When is that flag set?

Inside IR35 -> paid via LTD?
Inside IR35 -> paid via Umbrella?
No IR35 Determination - paid via Umbrella?

A note re. the NI figures previously provided above: if someone has pension carry forward, and is willing to load up their existing pension, NI contributions can be reduced to < £1500 for the next tax year (and beyond). Granted, this is still different figures from payment to a director via a PSC.

I would suggest hitting google and seeing what RTI means in regards of payroll..

[SeededLoaf]

Outside > Inside same client
Outside > Inside different client

Will these be treated the same? Or just the order at which HMRC broom handle comes flying?

How long before we can relax, 4, 6 or 20 years?

[eek]

Outside > Inside same client/agency
Outside > Inside different client/agency

Will these be treated the same? Or just the order at which HMRC broom handle comes flying?

How long before we can relax, 4, 6 or 20 years?

Outside > Inside different client / agency you can argue it is an entirely separate contract with different working practices.

Try doing that at the same place.

Outside > Inside same place is a hard argument to justify that you were ever outside (see the Nationwide case), the other is very justifiable...

[northernladuk]

Outside > Inside same client/agency
Outside > Inside different client/agency

Will these be treated the same? Or just the order at which HMRC broom handle comes flying?

How long before we can relax, 4, 6 or 20 years?

What do you mean by client/agency. Do mean client as well as agency or client or agency?

Question is too braid to be meaningfull.