Overview of Paying for Services There are changes to HMRC legislation from 6 April 2017 that brings Limited Personal Service Companies, known as IR35 companies, under these regulations. A personal se...
There is an HMRC Particular Occupation rule that says anyone lecturing core curriculum material should be considered an employee. A partnership or limited company would need to be tested using the ES...
The College's own form AH-GS1 is attached and it is to be used to help verify the guest speaker's employment status and is kept for HMRC audit purposes. Please note that both ESS and AH-GS1 are requir...
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Notes: When are they needed? Almost Any Service When any individual provides a service and every time they provide a new service! When a partnership provides a service. When a small Ltd company ...
Use this form to set-up an IR35 Supplier on the payroll for the first time....