Our Coronavirus 01 March 2021 Tax Newsletter is now available to download and contains lots of useful information for small businesses.

In this issue:

• Get ready for the “off-payroll working rules
  • What if the worker disagrees?
  • Would the worker be better off an employee?
  • End users can be liable for the tax not deducted
  • Current IR35 rules still apply where end user is “small”
• Don’t lose your 2020/21 personal allowance
• VAT rules for construction sector started
• Buy new equipment before 6 April?
• 2021/22 National Insurance bands
• Advisory fuel rate for company cars