If you have a worker supplying their services to your company, do you know if they should be treated as an off-payroll worker or employee for tax purposes?
Since 06 April 2021 businesses have had to determine whether or not a person supplying services should be classed as an off-payroll worker or employee.
HMRC have a useful checker to help you make the distinction:-
https://www.gov.uk/guidance/check-employment-status-for-tax
Provided the information entered is accurate and in accordance with their guidance, HMRC have confirmed they will be bound by the result. However, should the information be inaccurate or entered in a way to get a pre-determined outcome, the results could result in an investigation.
If you require some support in determining whether your worker should be treated as an off-payroll worker or employee, give the team a call on 01733 371180.