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Larger charities urged to prepare for new employment rules

Donation and grant income will not be counted as part of turnover under new rules regarding off-payroll workers, HMRC has confirmed. However, the Charity Tax Group (CTG) has warned that charities need to be aware of the rule change and prepare now as it could still increase costs. The IR35 rules are designed to ensure that an individual employed through an intermediary, which will often be a personal service company, is not a direct employee in all but name. This is so that the right amount of tax and National Insurance Contributions are paid and that such an arrangement is not being used just to reduce tax liabilities – See more

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