HMRC has published an employment status checker so that
employers can check whether the IR35 legislation on intermediaries
and 'disguised employees' will apply to a particular
engagement. The tool determines if, on the basis of the facts
given, a person is employed or self-employed for tax or NIC
The IR35 legislation only applies if the worker would be an
employee of the entity if they worked directly for it, not an
intermediary. The tool can be used to check current or future
engagements in the private or public sector.
HMRC affirms that they will stand by the result unless it is
subsequently shown that the information provided is inaccurate or
contrived to achieve a particular outcome. Currently the tool
allows you to obtain an outcome of non-applicability of IR35
legislation if you include a right of substitution in your
employment arrangement – which leads to the question of
whether always including a right of substitution would constitute a
contrived outcome. Due to these mechanical issues, there will be
many who question the usefulness of a tool that is so easily
manipulated, and who will query the extent to which the tool
actually reflects the approach of HMRC for determining
employees' status for tax purposes.
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The event is going to take place on 26 April 2017 and is addressed to participants of the Berlin Real Estate sector, in particular those dealing with redensification such as investors, developers, brokers, urban housing associations and engineers.
The employment landscape is one that is constantly shifting. Employers who fail to keep up with the changes do so at their peril.
This seminar is designed to help in-house counsel and HR practitioners get to grips with key recent and forthcoming developments in employment, pensions and immigration law and practice and what they mean for your workforce.
The Court of Appeal has held that where a contract of employment lacks a provision for when notice of termination takes effect, it is effective from when the employee personally takes delivery of the letter containing notice.
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