Our ServicES

Managing responsibilities under the NMW legislation is so much more complex than paying a worker the correct rate per hour. Many employers both large and small (including accountancy firms and legal firms) have fallen foul of the intricate technical aspects which can lead to penalties of up 200% being imposed and employers being publicly named and shamed. HMRC are ever increasing the number of investigations in this area and have spent significant budgets to increase resources.

We can protect clients and reputation by proactively carrying out training and a methodology that replicates a HMRC NMW enquiry. We can also assist clients with managing any HMRC NMW enquiries that have commenced in order to support and guide them through the whole process.

Reviews initiated by HMRC can often be difficult to handle particularly when it comes to grey areas and negotiating settlements. Having over 20 years of experience dealing with HMRC, we have extensive knowledge which can help clients understand HMRC powers, prepare for inspections, undertake negotiations with HMRC and bring reviews to a swift and cost effective conclusion. In virtually all cases, when HMRC are confronted with an employment tax advisor who is very experienced in dealing with these reviews, the outcome usually results in a more favourable one for the client. 

We also carry out employment tax, PAYE and payroll reviews for clients that mimic HMRC audits so that areas of risk can be identified and rectified (together with assisitng in any voluntary disclosures to HMRC).

Many UK businesses are caught by these rules, even some that do not operate a construction business but who spend significant amounts on building work or repairs. CIS is like operating a supplementary payroll system, with identification of operations caught, ongoing verification for subcontractors and obligations to withhold deductions and make monthly returns to HMRC. Penalties for non-compliance can be significant. We can assist with training, implementing systems and processes to ensure compliance and any other areas such as IR35/employment status which have to be considered when engaging subcontractors. We can also assist clients if HMRC have initiated a CIS compliance review.

If HMRC are able to successfully challenge the self-employment status of workers, this can lead to significant liabilities for the engaging company (such as the full amount of PAYE/NIC that should have been deducted and up to 100% in penalties). Employment status is usually a grey area as it is not defined in legislation but there have been many court cases over the years which provide insight into what factors need to be considered. We can provide clients with assistance to ensure any engagements are correctly categorized and also explore whether any adjustments can be made in order to support genuine self-employed status.

New rules came into effect on 6th April 2021 in the private sector which impact medium and large sized businesses that engage contractors who operate through a limited company. If contractors are caught by the rules, the engaging company (or deemed employer) will need to make payments via the payroll to account for PAYE/NICs. We can assist businesses in all aspects IR35 such as identifying contractors impacted in the first place, making status determinations, providing written statements of decisions to contractors, putting in dispute resolution processes and assessing whether changing contractual and working practices with contractors may lead to engagements to not be caught by these rules. 

We can also provide any form of training needed for key stakeholders so that an organisation can adhere to the rules and ensure ongoing compliance.

Changing tax rules, new Government initiatives to make the environment greener, new technology, new ways of working and corporate social responsibility should make most businesses think about existing arrangements and consider relevance and future proofing themselves whether it is changing policies, car arrangements, funding options or car allowances. We can provide clients with a range of services from compliance, cost modelling and company car scheme design.

We have assisted many clients with implementing cost saving ideas via salary sacrifice such as pensions and company cars. We can provide clients with feasibility studies as proof of concept and an estimate of savings and assist with a whole range of services from implementing and communicating such arrangements to employees and securing HMRC approval.

· Redundancy/Termination Payments

· Travel and Subsistence

· P11D Reporting

· PAYE Settlement Agreements

· Coronavirus Job Retention Scheme

· Short Term Business Visitors/Cross Border Workers

· Expenses and Benefits (including flexible benefit schemes) 

· Expense Policies

· Due Diligence Reviews (for mergers and acquisitions)

· Training (and ad hoc employment tax advice)