2020 sees the commencement of the off payroll working rules across the private sector. There are changes to the rules already implemented for the public sector, and many organisations – both contractors and engagers will be meeting the rules for the first time. This course will update participants on all changes affecting payroll, expenses and benefits, and will follow with an in-depth look at the off payroll working rules commencing in April 2020.

The course will cover:

• Payroll tax changes – PAYE and NIC thresholds; changes affecting the basic operation of PAYE and NIC; Scottish and Welsh tax changes overview; minimum wage update
• Changes to taxation of benefits in kind in the last 12 months; future changes that have been announced; amendments to earlier changes
• Off-payroll working – an in depth study of all aspects of the rules as they affect contractors, agencies and end users. What is required? How will it affect businesses? What do contractors need to be aware of? What is the impact on the accounts of the PSC? What about CEST?

Rebecca Benneyworth is a lecturer and writer on a variety of tax matters. She has her own practice in Gloucestershire, and was named tax lecturer of the year at the Lexis Nexis Taxation awards in May 2007. She is also Tax Editor of AccountingWEB.co.uk.