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Recent Posts
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- Paul Evans on Applying for a Lorimer Letter (LP10)
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- Demand for UK studio space v Netflix subscriber drop | Bectu Freelance Research on Is UK audiovisual content about to hit a perfect storm?
- How inflation is affecting individual households | Bectu Freelance Research on Getting the current cost-of-living crisis in perspective
- Paul Evans on Applying for a Lorimer Letter (LP10)
Category Archives: Personal Service Companies
Useful bookmarks on freelance employment and tax policies
Here’s something written by Alan Lockey for Demos – “Free Radicals – Britain’s self-employed millions urgently need a new deal…” [pdf], and an IPSE’s 2017 ‘tax manifesto’ paper on “A Fairer, More Efficient Tax System” [pdf] (h/t Martin McIvor)
Even more on Adrian Chiles – IBOYOA
Last week, reading about Adrian Chiles judgement, there was one thing that I read, and thought that the report had managed a bit, so i passed it over. It was something about Adrian Chiles being ‘part and parcel’ of his … Continue reading
Posted in Freelance working, Freelancer rights, IR35, Personal Service Companies, Tax
Tagged Adrian Chiles, IBOYOA, IR35
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What does “supervision, direction and control” mean?
Supervision, direction and control” are key factors in determining employment status. Summarising HMRC’s Employment Status Manual (ESM2055 – Agency and temporary workers), Contractor Calculator has a more succinct explanation – here. The main problem that Bectu is seeking to get … Continue reading
Posted in Freelance working, IR35, Personal Service Companies, Tax
Tagged IR35, Supervision Direction and Control
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Atypical workers – employment status, tax status, modus operandi – some links
I’m preparing a talk on freelance contracts, and I find that looking at the way different organisations explain things is useful for a number of reasons. Firstly, their emphasis may give some insight into how they regard the issue differently … Continue reading
“… the self-employed remain something of an inconvenient afterthought”
There’s a useful post here from Paul Johnson of the Institute of Fiscal Studies highlighting a number of factors that leads to the conclusion that our ecoomy and employment / tax / benefits framework has been designed around an economy … Continue reading
Posted in CJRS & SEISS, Coronavirus, Economics, Employment Law and Rights, Employment status, Freelance working, Freelancer rights, Gig economy workers, Management, Personal Service Companies, Productivity, Welfare and benefits
Tagged IFS, Pensions, Self-Employed Income Support Scheme (SEISS), The Freelance Deal
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Being an employee v being a freelancer
A bit of fun here…. I had a few conversations with members about IR35 and the whole ’employee v self-employment’ question. I wrote a few things down and then thought this was a useful way of outlining the discussion between … Continue reading
IPSE on the Dividend Tax and NIC increases
Some light weekend reading for you: IPSE have a post up outlining how the NIC increases to pay for social care will impact freelancers, along with a view that the changes to Dividend Tax means that “Government is making it … Continue reading
At what earnings-level are you better off trading as a Limited Company?
I sent a link to the long-read post on The Contingent Production Army to Kenne Sykes of Blue Skies Partnership (always a helpful source of advice for myself and my predecessor Tony Lennon). The article included this observation: “Examples the … Continue reading
The Freelance Deal: 1. Employment Rights, Tax and Pensions
This is the first draft of the policy document that has been agreed by the Tax, Employment Rights and Pensions Working Group of London Production Division (LPD) on the 7th May 2020. It is a contribution to Bectu’s proposed ‘New … Continue reading
Posted in Employment Contracts, Employment Law and Rights, Employment status, Freelance working, Freelancer rights, Gig economy workers, IR35, Long hours, Management, Pensions, Personal Service Companies, Skills & capacity, Tax, Welfare and benefits, Wellbeing, Work-life balance
Tagged The Freelance Deal
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Making Tax Digital – quarterly tax filings from April 2023?
Government plans for Making Tax Digital – a programme that will require about 4.3m self-employed people and small businesses to keep digital records and report their income to HM Revenue & Customs every quarter from April 2023 – are facing … Continue reading
Posted in Freelance working, Personal Service Companies, Tax
Tagged HMRC helplines, Making Tax Digital, Tax evasion, VAT
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Ban Umbrella Companies?
The TUC is calling for a ban on Umbrella Companies [pdf]. The document under that link also outlines what they define as an Umbrella Company – I’ll be reading this in some detail as I think there may be some … Continue reading
National Insurance Contributions to rise?
This story is a few weeks old now, but today I’ve been reminded of just how much the balance between NIC and taxes changes the dynamics in those big decisions that people make when deciding to be a freelancer or … Continue reading
Lord John Hendy QC – The Status of Workers Bill.
Lord Hendy’s bill The Status of Workers Bill was introduced to the House of Lords on the 26th May 2021. It is… “A Bill to make provision for the creation of a single status for workers by amending the meaning … Continue reading
Your first freelance tax bill – beware ‘payments on account’!
Following on from the recent post on how tax returns are completed, looking through Bectu’s ‘Tax for Freelancers’ today (with prompting from a colleague – thanks Sean!) I was reminded of an important factor that people need to bear in … Continue reading
Posted in Freelance working, Personal Service Companies, Tax
Tagged Payment on account, Tax Forms
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How tax forms are completed
I’ve had a query from a member about how Self Employed Sole Traders file their tax returns and I thought the answer should be somewhere that everyone can find it. Broadly…. unless you are always PAYE you will need to … Continue reading
Posted in Freelance working, Personal Service Companies, Tax
Tagged CT600, SA103, SA103F, SA103S, Tax Forms, UTR
1 Comment
Can someone trading through a PSC claim employment rights from an engager?
A very interesting post on AccountingWeb. Among other cases referred to in the article, in 1994, a disgruntled individual, who was providing their services through a limited company or PSC, brought a claim for unfair dismissal. In Catamaran Cruises Ltd … Continue reading
Taxed twice? Workers’ fears of addressing complex employent relationships
Just a quick personal observation based on advising members, but also helping family members with personal employment issues… I think everyone overestimates the degree to which workers are actually the robust rational actors that some policy-makers think they are.