‘On the flight deck’
Whilst not a tax case the recent Court of Appeal decision between Jason Lutz and co-defendants Ryanair and Storm Global Limited (article here) found the substitution clause included in the contract was a ‘sham’.
Both the tax and employment law tribunals will in any case where the status of the worker is in dispute will want to understand the reality of any substitution clause.
Real time information for off-payroll working (OPW) arrangements
The OPW rules have been in place have been in place for several year and over recent years.
HMRC have previously issued extensive guidance regarding OPW compliance and we are periodically seeing reminders issued by them. One of the areas we have seen during recent OPW reviews is the lack of understanding about the responsibilities for operating the deduction of income tax and National Insurance via the payroll, under Real Time Information. The following link (here) published by HMRC in 2024 summarizes the engagers responsibilities.
Employer PAYE and disputed charges
HMRC is currently developing improvements concerning errors which may arise due to PAYE payments being misallocated. Where employers disagree with their PAYE accounts record, they should contact:
HM Revenue & Customs
PT Operations North East England
BX9 1BX
Alternatively, employers can call the Employers Helpline on 0300 200 3200
Statutory Neonatal Care Leave and Pay
On 6 April, the government introduced a new statutory entitlement to Neonatal Care Leave and Pay. The provisions will provide employed parents whose babies are admitted to neonatal care with a day-one employment.
Should you have any queries on any of the below matters, or wish to discuss your Employment Tax headaches, please do reach out to Nick Bustin, or your usual HaysMac contact.
