This course explains how to assess employment status, the financial risk of getting it wrong, the right to work in the UK and a variety of modern employment practices. It covers recent developments such as the IR35 process changes (‘off-payroll working’) and possible future developments following various Government consultations.

Please note: Materials for this course will be made available via an online platform, however a selection of this materials will need to be printed off and brought with you on the day. Login details for the online platform will be sent to you 10 days before the course start date. If you have any problems or questions, please email admin@cipp.org.uk.

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Who is this course aimed at?

Payroll managers and supervisors working for agencies, public sector bodies and service providers and private sector employers, who are responsible for keeping up to date with changes in processes, and for ensuring compliance.

Why should I invest in this course?

You will learn how to identify whether potential and current workers are employed or self-employed for PAYE purposes, whether they are entitled to work in the UK, and about any financial risks.

You will learn about the reporting duties for some types of employment intermediaries and end users.

You will learn about the latest IR35 changes for off-payroll working in the public sector, and the changes in the private sector (announced the Budget in October 2018), and future developments surrounding employment status and the related employee rights proposed within recent Government consultations.

Course content

  • Importance of determining employment status
    • Statutory rights and payments liabilities
    • Procedural responsibilities
    • Income tax and NIC liabilities
    • HMRC audit risk
  • Determining employment status
    • Determining factors
    • Employment indicator tool
    • Balance of probability
    • HMRC's employment status service
  • Types of worker
    • Apprentices, trainees and students
    • Casual
    • Umbrella contractsAgency
    • Employee shareholders
    • Sector/industry variation
  • Employment intermediaries
    • Personal Service Companies (PSCs)
    • Managed Service Companies (MSCs)
    • Agencies
    • Reporting duties and penalties
    • Travel and subsistence expenses
    • Off-payroll working in the public sector
    • Gig economy and digital platforms
    • Recent case law
  • Right to work in the UK
    • Who has the right to work in the UK
    • Visa sponsorship and the points-based system
  • Future developments
    • Employment status consultation
    • Transparency in the labour market
    • Agency workers consultation
    • Enforcement of employment rights
    • Minimum wage consultation
    • Right to work checks and penalties
    • Exiting the European Union

Course aims

On completion, delegates should be able to:

  • Appreciate the importance of employment status
  • Identify employment status for PAYE purposes
  • Appreciate the reporting duties for employment intermediaries
  • Appreciate the implications of off-payroll working rule changes on their organisations
  • Be aware of future potential changes affecting employment status

Booking information

For more information please email admin@cipp.org.uk or call us on 0121 712 1063. 

Closing date for bookings is two weeks prior to the course date.

In-house delivery

The CIPP can offer in-house delivery on most training courses.

In-house delivery can be very attractive for organisations as they can train large numbers of employees* at a reduced rate, without the additional associated costs, such as travel and 'lost time'.

Click here for more information.

*Minimum number of delegates apply