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Off payroll working with Moore Kingston Smith LLP | DBA Briefing – exclusive to DBA members

Changes to off-payroll working rules (commonly known as IR35) come into effect in April 2021, is your business ready? 

Do you rely on freelance workers to create a flexible workforce? If your design business engages the services of individuals who provide their services through their own company to your business, then the changes in the rules apply to you. Now is the time to prepare for the off-payroll working rules ahead of April. 

While the change in the rules will initially apply to businesses over 50 employees*, smaller agencies will have a competitive advantage over larger businesses when engaging freelancers and there are opportunities to provide ‘contracted out’ services.  

On Wednesday 14 October at 11am, join Moore Kingston Smith’s Tax Partner, Tim Stovold who will explain the changes and what they mean for your design business, including:
  • IR35/off-payroll working rules – where are we now and what you should be considering 
  • What are the tax implications (including updates for the changes in Finance Act 2020)  
  • Which businesses need to comply with the rules? 
  • Determining whether an individual should be treated as an off-payroll worker 
  • The associated cost of having to these workers on your payroll  
  • A review of the third party off payroll working rule solutions (e.g. Umbrella solutions and Statement of Works arrangements) 
  • How smaller design businesses could maximise their competitive advantage while the rules don’t apply to them. 

Make sure you’re fully prepared for the changes and have the appropriate plans in place for 2021 and beyond 

Join us live from 11:00-12:00 on Wednesday 14 October – DBA members click here to login and register.


Who the rules apply to 

The rules apply to all public sector clients and private sector companies that meet 2 or more of the following conditions: 

  • you have an annual turnover of more than £10.2 million 
  • you have a balance sheet total of more than £5.1 million 
  • you have more than 50 employees 

Balance sheet total means the total amounts shown as assets in the company’s balance sheet before deducting any liabilities. This is in line with the small companies’ regime. Find more information here  

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