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Winter 2022

Investigation: Lessons from implementing IR35 reforms

Off-payroll working tax rules can apply if a worker (sometimes known as a contractor) provides their services to the client through their own limited company or another type of intermediary. The rules aim to make sure that workers who would have been an employee if they were providing their services directly to the client pay … Read more

Autumn 2021

The management of debt owed to HMRC

In 2019-20 HM Revenue and Customs collected £636.7 billion in total tax revenues. The amount of tax overdue for payment at 31 March 2020 was £22.4 billion. On 20 March 2020, the government announced measures that deferred future payments of some taxes, in recognition of the financial pressures put on taxpayers as a result of … Read more

Published:
2 Mar 2021