Check employment status for tax tool update

HMRC has issued an update to the Check employment status tool (CEST) in advance of the introduction of new tax rules proposed for individuals who provide their personal services via an 'intermediary' to a medium or large business. The tool is designed to give HMRC's view of the status of contracts and has received criticism.

The new rules are expected to apply from 6 April 2020, similar rules were introduced in 2017 for public sector organisations receiving services from intermediaries, typically Personal Services Companies (PSC).

Please contact us for help and advice on whether you are caught by the new rules or should be applying the new rules to someone your business engages via a PSC.

Internet link: GOV.UK CEST

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Regulated for a range of investment business activities in the United Kingdom by the Association of Chartered Certified Accountants (ACCA) and for Practice Assurance the Institute of Chartered Accountants in England & Wales (ICAEW).

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+44 (0) 20 8840 8844

Bhanot & Co, 1st Floor, 126-128 Uxbridge Road, Ealing, London W13 8QS