Tag Archive for HMRC

Buying a company name before starting up

Originally written by seantoomer on Small Business
Buying a great company name isn’t everything but when it comes to the success of your business make no mistake, it counts for a lot
It will be the way customers find and identify you, so if you have a great name in mind it’s worth protecting it – even if you aren’t ready to start trading yet.
You might think of buying a company name, but really what you’ll be doing is creating a dormant company – that is a company which is legally registered with Companies House, but doesn’t trade or have any business transactions. As long as you maintain it, no one else can set up a company in your space or sector with the same name.
This is a well-established and accepted practice, but it does come with certain annual responsibilities, and there are definitely a few pitfalls to avoid when buying a company name. So here’s a handy guide to steer you through and make sure the process is smooth sailing.
>See also: How to choose the perfect name for your business
Creating a dormant company
In short, what you need to do to keep a company name for yourself is to incorporate a limited

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IR35 freelance tax changes will go ahead in April 2021 – are you ready?

Originally written by Timothy Adler on Small Business
The Government has voted through IR35 reform, which will bring millions of freelancers and contractors into pay-as-you-earn from April 2021.
IR35 puts the onus on employers to decide whether freelance contractors should pay national insurance will take effect from April 21 2021.
Contractors argue that although they will be taxed like regular PAYE employees, they will have none of the benefits of full-time staff, being both still on short-term contracts with no paid holiday.
>See also: Taxman will not fine you for getting things wrong with IR35 within first year
What is IR35 and how does it affect me?
Currently, contractors assess their own tax status, but impending reforms coming into force from April 6 2021 will shift this responsibility to hiring businesses.
The Government has proposed the changes to contracting tax rules in the private sector to combat what it calls “disguised employment”, where contractors do essentially the same work as employees but play less tax and reduced national insurance contributions.
Currently freelance contractors, one-man-band limited companies who work on projects for companies, pay corporation tax at 20 per cent instead of higher PAYE rates, while employers duck national insurance contributions. The Treasury sees both freelancers and employers as

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IR35 freelance tax changes will go ahead in April 2021 – are you ready?

Originally written by Timothy Adler on Small Business
The Government has voted through IR35 reform, which will bring millions of freelancers and contractors into pay-as-you-earn from April 2021.
IR35 puts the onus on employers to decide whether freelance contractors should pay national insurance will take effect from April 21 2021.
Contractors argue that although they will be taxed like regular PAYE employees, they will have none of the benefits of full-time staff, being both still on short-term contracts with no paid holiday.
>See also: Taxman will not fine you for getting things wrong with IR35 within first year
What is IR35 and how does it affect me?
Currently, contractors assess their own tax status, but impending reforms coming into force from April 6 2021 will shift this responsibility to hiring businesses.
The Government has proposed the changes to contracting tax rules in the private sector to combat what it calls “disguised employment”, where contractors do essentially the same work as employees but play less tax and reduced national insurance contributions.
Currently freelance contractors, one-man-band limited companies who work on projects for companies, pay corporation tax at 20 per cent instead of higher PAYE rates, while employers duck national insurance contributions. The Treasury sees both freelancers and employers as

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Taxman will not fine you for getting things wrong with IR35 within first year

Originally written by Timothy Adler on Small Business
The government has confirmed those affected by IR35 tax changes, potentially bringing hundreds of thousands of freelancers within PAYE, will not be fined if they get things wrong in its first year.
Unless, that is, the taxman finds evidence of deliberate non-compliance with the controversial new IR35 rules.
This soft-landing period will only last until April 2021.
The Treasury has published the findings of its review into IR35 off-payroll working rules, due to come into force next month.
As expected, there will be no delay to the implementation to IR35, but the key changes are:

Customers (both employers and freelance contractors) will not have to pay penalties for inaccuracies relating to the off-payroll working rules in the first 12 months unless there is evidence of deliberate non-compliance
HMRC will amend the legislation to exclude wholly overseas organisations with no UK presence
The government will have a legal right to force clients to respond to a request for information about their size from an agency or worker

Brian Palmer, AAT tax policy adviser said: “This means that if employers or [freelance] contractors have taken reasonable steps to comply but get something wrong, HMRC will not be pursuing them with fines and penalties.”
>See

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One third of freelancers say IR35 changes affecting their mental health

Originally written by Timothy Adler on Small Business
Freelancers say that IR35 changes to the way they are treated for tax are affecting their mental health and even prompting suicidal thoughts.
Over one third of contractors say that HMRC’s crackdown on how they are taxed, treating them as full-time employees rather than freelancers – known as IR35 – is either damaging their mental health or sending them to their GP for anxiety or suicidal thoughts.
Fifteen per cent of freelancers caught out by the IR35 rule changes are set to default on mortgages or are in the process of selling their homes, according to one survey.
>See also: More than four in 10 businesses could phase out contractors due to IR35
One anonymous freelancer said: “Frequently having chest pains and not sleeping. Added pressure of wife not coping well due to fear of losing family home. Trying to remain calm, but frequently having suicidal thoughts.”
Currently, contractors assess their own tax status, but impending reforms coming into force from April 6 will shift this responsibility to hiring businesses.
HM Revenue & Customs wants stop “disguised employment” gaming the system; working in a permanent position within a company without paying the same tax or employee contributions as full-time

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Freelancers call government 6-week review into IR35 ‘an insult’

Originally written by Timothy Adler on Small Business
Freelancers have called the government’s six-week review into IR35 tax changes “an insult” and claim HMRC is intent on bulldozing its controversial reforms come what may.
HMRC wants to bring thousands of freelance contractors who are effectively full-time employees within PAYE to tackle what the taxman sees is “disguised employment”. Responsibility for assessing the tax status of self-employed contractors is due to shift from the contractor to the company that hires them.
IR35 legislation, which has been heavily criticised by tax experts and business as being poorly conceived, badly implemented by HMRC and could reduce a worker’s net income by up to 25 per cent, is set to roll out on 6 April 2020.
>See also: Over half of self-employed don’t even know what IR35 is
However, the Federation of Small Businesses says that big corporations say they’ll pull the plug on contractors if IR35 goes ahead unchanged.
Today (Jan 7) the government launched its review into off-payroll working rules, gathering evidence from affected individuals and businesses, which it says will be completed by mid-February.
Julia Kermode, chief executive of The Freelancer & Contractor Services Association (FCSA), said: “This seems to be another meaningless review from a government who

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6 top tips to prepare for IR35 tax changes – Small Business checklist

Originally written by Timothy Adler on Small Business
Nearly three-quarters of businesses are completely unaware of IR35 tax changes coming into effect this April.
From April 2020, company employers will have to decide whether freelance contractors are truly freelance or whether they are on open-ended contracts, saving employers money but which HMRC sees as tax and national insurance avoidance.
HMRC wants to crack down on freelance contractors with full-time positions in businesses, which it sees as abusing the system.
>See also: How to wind up your personal service company ahead of IR35 legislation
Seventy-one per cent of businesses surveyed by consultancy Sullivan & Stanley are unaware of the IR35 changes coming into effect on April 6 2020.
More than half of businesses surveyed (54pc) say they haven’t received enough information and 52pc say it’s contradictory or confusing.
Fewer than four in 10 firms (37pc) say they’ll have a strategy in place to cope with IR35 by the time changes kick in.
One fifth say they expect to be ready up to three months after IR35 is enforced, 32pc say four to six months after the change date, and nearly one in 10 (9pc) think it will take them anything between seven to 11 months beyond April 2020 to

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Michael Gove orders taxman to help small business if there’s no deal

Originally written by Timothy Adler on Small Business
The taxman has been ordered to soften its revenue-raising zeal in event of a no-deal Brexit, Michael Gove – the cabinet minister in charge of no-deal planning — has told business groups.
Ministers have told HMRC to drop its usual tough guy tactics when small businesses get into trouble paying tax late and instead be supportive, according to Sky News.
That did not mean that HMRC would cease normal tax-collecting actions, Michael Gove said, but that it should prioritise measures to ease the ‎burden on SMEs facing financial strain.
Business organsiations present included the CBI, Institute of Directors, Association of British Insurers and the British Retail Consortium.
Other ideas discussed at the meeting included the possibility of VAT and National Insurance contribution holidays for SMEs, high-street banks relaxing their lending criteria for small businesses and easing the regulatory burden on businesses by suspending any implementation of new rules.
Mr Gove was joined at the meeting by business minister Jo Johnson and Sir Edward Lister, ‎the prime minister’s chief of staff.
Other business groups that joined the meeting with Mr Gove were the Creative Industries Federation, the Food and Drink Federation, Make UK, Tech UK, UK Finance and UK Hospitality.
Further

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6 tax breaks every small business should know about

Originally written by David Redfern on Small Business
When setting up and running a small business, it’s very often “all hands-on deck”, with all efforts focused on the day-to-day running of the business. It is easy, therefore, to forget about areas such as tax relief which don’t come under the daily management of your business. However, forego these tax breaks and you could miss out on ways in which you can make your business more efficient and competitive.
A number of tax breaks are applicable to small businesses, some which are industry specific and some which are generally applicable to all SMEs.
If your business meets the HMRC-qualifying criteria, these tax breaks could significantly lower your tax bill, making your business more profitable and efficient with little extra effort on your part.
The following tax breaks are available to SMEs so let’s take a look and see if your business could be eligible:
Employment Allowance
If your business has employees which you pay through PAYE, Employment Allowance is worth up to £3,000 off your employer’s Class 1 National Insurance bill per tax year. It reduces your employer’s National Insurance bill each time you run your payroll until the £3,000 is used up or you reach the

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Call for Treasury to simplify small business tax regime

Originally written by Timothy Adler on Small Business
Government has been urged to simplify the current small business tax regime, replacing myriad taxes with a levy on turnover.
Free-market think tank the Centre for Policy Studies argues that small and family businesses with revenue of under £1m should be given the option to replace corporation tax, business rates, VAT and employer’s National Insurance with a “simple consolidated tax”.
Home Secretary Sajid Javid was due to launch the Think Small report in London today. The report is written by Nick King, former special adviser to Javid when he was business secretary.
According to a YouGov poll commissioned for the report, 75pc of small business owners believe the current tax regime is too complicated.
Entrepreneur enthusiasm
Seventy-two per cent out of more than 2,000 SME owners and managers said they would move to a simple turnover tax if the amount of tax they had to pay remained the same, because of its simplicity. More than a quarter of respondents said they’d move to the new system even if it meant paying more tax.
From the Treasury’s viewpoint, a SCT would raise the same amount of money as current arrangements, while SME owners who found themselves paying more under the

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