Here you will find a summary of Chancellor Rishi Sunak’s Spring Budget announced in March 2021.
Private contractors who set up limited companies to avoid being responsible for PAYE and national insurance contributions are being warned of key changes to legislation.
The reforms to the off payroll working regulations are set to be introduced to the private sector in April 2021, and HMRC’s online tool for determining IR35 status delivers an outcome in most cases. But what should employers or contractors do if the outcome delivered by this online tool is ‘undetermined’?
HMRC has confirmed the annual parties’ exemption will apply equally to virtual seasonal parties.