Apprenticeship Levy

The Apprenticeship Levy is part of the government’s plan to increase the quantity and quality of Apprenticeships. The Levy is a new tax which aims to fund three million new Apprenticeships in England by 2020.The Levy came into effect in April 2017. Employers...

Off-Payroll Working Rules (IR35) for Public Authorities

If you’re a public authority and plan to offer a temporary job to someone who works through their own intermediary (often their own company, but this could also be a partnership or another person), you’ll need to decide whether the off-payroll working rules apply. The...

Supervision Direction and Control

The long-awaited guidance on Supervision, Direction and Control (SDC) was published on April 6th by HMRC, which is a key concept in tax relief for Travel & Subsistence cost for workers providing their services through mediators. With effect from 6th April 2016,...
AWR Advice for Recruitment Agencies and Agency Workers

AWR Advice for Recruitment Agencies and Agency Workers

The fundamental principle of the agency workers regulations is to provide agency workers with the same basic working and employment conditions of a comparable permanent employee after a qualifying period; this being just 12 weeks. The regulations were implemented on...

What is IR35

IR35 came in to effect in 2000. In the late 1980’s HMRC introduced a new rulemaking any recruitment company engaging self-employed workers liable for any unpaid tax if they failed to deduct full PAYE prior to payment to the contractor. Almost overnight every...