IR35 for Local Authorities
Why choose this course?
Figures released in 2022 for the 2020-21 financial statements of government departments and agencies included a total of £263m paid, owed, or expected to be owed for failing to administer IR35 reforms correctly.
Evidently failing to take reasonable care when making an assessment of an individual’s tax status is potentially highly costly both in financial terms and reputational terms for a public sector organisation. This session will be provided by an experienced employment lawyer from Birketts LLP and will focus on the key aspects of off pay roll working rules (the IR35 reforms of 2017) which all managers and HR Professionals should be aware of when considering on-boarding new contractors or workers, and when auditing existing atypical working arrangements. We will bring the topic to life with true to life examples applicable to local authorities, informed by Birketts’ experiences of advising local authority clients across the region on this issue.
- Understanding the off pay roll working rules: who must make this assessment and when must this assessment be made
- Understanding employment status for tax purposes – a look at the factors of: control, personal service and economic risk, and how the CEST Tool takes account of these
- Our case studies: the group will be provided with two case study examples and will make an employment status assessment for each case weighing factors discussed earlier in the session
- Understanding the paper trail which organisations should have in place to showcase compliance
- Understanding the consequences (financial and otherwise) of making an incorrect assessment