1/2 day£285 +VAT
View course content

Face to Face course covering the new IR35 legislation

IR35 timeline

Have you conducted an audit of your existing arrangements with PSCs and contractors (whether you engage them directly or through an agency)?

You need to.

The government is making you responsible for determining their IR35 status and your company liable for any subsequent taxes and penalties for making an incorrect employment status determination.

The 2018 Budget announced that “off payroll" rules are being extended to private sector businesses from April 2020. Payrollers, in medium and large private sector companies that engage these workers, will have responsibility for deciding each contractor’s status and making the required adjustments to tax and National Insurance.

HMRC estimates that only around 10% of people who should comply with the off-payroll working rules do so.

This course will help you prepare for the coming changes and avoid penalties and fines.

Courses Overview

Duration: 1/2 day Price: £285+VAT

Who will it benefit?

This payroll training course is perfect for anyone with responsibility for running compliant payrolls together with HR and recruitment teams who need to understand the correct status of managing contractors in the private sector within the new IR35 regulations.

What you'll achieve?

Delegates will gain a full understanding of these key issues around IR35, enabling them to avoid breaching the new legislative rules, avoid company fines and contract staff under the correct regulations.

Course Content

This course will assist payroll professionals in understanding the new IR35 off payroll working legislation and will also review the rules and possible pitfalls of non compliance.

Click for full course details

IR35 – Off Payroll Working

  • IR35 pre 2020
  • IR35 History in the Public Sector
  • Process changes in the Public Sector from April 2017

Consultation and Legislation

  • A review of the two main consultations
  • Reviewing and understanding the legislation

Preparing for change

  • April 2020 changes and the Private Sector
  • What the 2020 changes mean to the Public and Private Sector and changes required
  • Impact assessment – how will it affect your business?
  • Communication and Responsibilities within an organisation
  • Timelines and requirements for April 2020
  • Live countdown. The process goes live in April so what needs to be done by the 6th of April
  • Process review – departments working together
  • How to manage the individuals, communication, reporting and deliverables

Identifying the Workforce

  • Who’s included and involved – defining the scope:
  • Organisations
  • The Fee Payer
  • The Engager
  • The Personal Service Company

The Payroll and Accounting

  • Building the Process and Policies – internal change
  • Deductions, controls, payment and recording
  • Paying the Personal Service Company or Individual
  • Accounting for off payroll workers
  • Your payroll software – what will have changed
  • Responsibilities to HMRC
  • Treatment of National Insurance for the Employment Allowance
  • Other deductions from payroll
    • Student and Post Graduate Loans
    • PSC deductions
    • Pensions and contributions
    • Addressing double taxation

The Employment Test

  • The CEST (Check Employment Status for Tax Tool)
  • Walking through the CEST process and administrating the tool
    • A step by step guide and review of completing the process
  • A review of the questions asked and how they affect the determination
  • Information Requirements
  • Understanding the results and outputs
  • Working examples of CEST in action
  • Further changes to the CEST tool
  • Adaptation of the CEST tool for the Private Sector

Responsibilities of each party in the labour chain

  • Sharing Information
  • Rules, management and challenging the status determination
  • The Status Determination Statement
  • Managing disagreements

Off-payroll working in other circumstances

  • Agencies
  • Umbrella Companies
  • Managed Service Companies
  • Construction Industry Scheme

Further Areas

  • What have we learned so far
  • Open forum for attendees to discuss their experiences, issues and how they’re managing the process

"When setting up a Shared Service Centre, The Learn Centre played a key role in our award winning Payroll Academy, delivering a blended learning experience combining both classroom based training and an e-learning solution. The course delivery, the training materials and overall learning experience was excellent."

Michael Stevenson
Payroll Manager at Queen's University Belfast

View on Linkedin

1/2 day£285+VAT
Request a call back