Working Together - Register of Issues - Personal Services Companies Archived Issues

1. Self Assessment
Live or Archived 		6. New Tax Credits
Live or Archived or Q&A 		11. National Minimum Wage
Live or Archived
2. Electronic Business
Live or Archived

7. Capital Gains Tax
Live or Archived

 12. Personal Services Companies
Live
3. SA - Statements of Account
Live or Archived 		8. Corporation Tax Self Assessment
Live or Archived		 13. Trusts
Live or Archived
4. SA Payments
Live or Archived 		9. Pay As You Earn
Live or Archived 		14. Other Issues
Live or Archived
5. SA Return
Live or Archived 		10. National Insurance Contributions
Live or Archived

 

12. Personal Services Companies

    Date Archived
12.1 - Legislation issues involving double tax liability, distribution of deemed pay, NMW, partnerships, expenses, difficulties of preparing and paying PAYE/NI by deadline dates (amended) Cleared 15/05/2003
12.2 - Inaccurate information re availability of Tax Bulletin in new IR175 leaflet (amended) Cleared 15/05/2003
12.3 - IR35 judicial review - Revenue needs to update the Employment Status manual. (amended) Cleared 15/05/2003
Issue 12.1 Personal Services Companies: Legislation issues involving double tax liability, distribution of deemed pay, National Minimum Wage, partnerships, expenses, difficulties of preparing and paying PAYE/NI by deadline dates
Current Position Concerns raised by Working Together Group on 24 May 2000 were referred to Policy specialist who explained why further concessions on tax payments would not be consistent with policy.
Next Action CLEARED
 
Issue 12.2 Personal Services Companies: Inaccurate information re availability of Tax Bulletin in new IR175 leaflet
Current Position Future prints of leaflet to be amended. Content of other leaflets to be reviewed to identify other incorrect references.
Next Action CLEARED

 
Issue 12.3 Personal Services Companies: IR35 judicial review - Revenue needs to update the Employment Status manual in view of the judge's comments on employment status.
Current Position Head Office specialist will be clarifying the guidance in the Employment Status Manual.
Next Action CLEARED
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