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Half-baked
KEY POINTS
- HMRC suggests two methods to deal with payments.
- Neither solution seems satisfactory.
- The public body is acting as an outsourced payroll service.
- Journal entries will correct and reconcile the position.
- Solutions that do not require a payroll for the sake of it.
I act on behalf of clients who are affected by the new rules in FA 2017 s 6 and Sch 1 which apply to public bodies if IR35 is thought to apply for their workers. To recap the Explanatory Notesto the legislation state:
‘The intermediaries rules apply where a worker would be regarded as an employee if their services were provided directly to the client rather than through an intermediary or the worker is an officeholder under the client and the...
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