HR briefing - tax and consultancy agreements

30 May 2023

Many HR teams will have grappled over recent years with the joys of IR35, HMRC's Check Employment Status for Tax (CEST) tool, off-payroll working, and tried to get to grips with the complexity of how consultants and contractors providing services to their clients should be taxed.

This subject engages difficult questions of tax status, not to be confused with the separate (but related) issue of employment status. To try to disentangle this jungle of jargon, Matthew Ramsey is joined by Philip Swinburn from our employment tax team in this month’s HR podcast.