Crawford Temple Professional Passport

1. What’s in a name? Crawford Temple Professional Passport

2. Professional Passport • Largest Independent Specialist Compliance Assessor • 20 Approved Umbrella Companies • 14 Approved Accountancy Service Providers • We provide the ‘due diligence’ appeal for our Recruitment Company members • Our Recruitment Company members have £5,000,000 insurance against MSC Debt Transfer Liabilities • Recruitment Company members can provide their contractors free access to our website

3. Professional Passport Jobs • Circa 20,000 active jobs • Tens of thousands of applications to recruiters every month • Paid for job sites now put their jobs on the site to benefit from our traffic volumes • Linked with all the main multi-posters • FREE for recruitment companies to post

4. What’s in a name?

5. Onshore and Offshore Employment Intermediaries Summary What is an umbrella Planning and Actions

6. Offshore Employment Intermediaries Consultation • Key Facts • Final details are still to be confirmed • Recruitment Companies will be held liable for tax if they supply workers who use offshore arrangements • Significant reporting requirements placed on recruitment companies

7. Onshore Employment Intermediaries Consultation • Key Facts • Final details are still to be confirmed • Recruitment Companies will be held liable for tax if they supply self-employed workers who are not self-employed • Significant reporting requirements placed on recruitment companies

8. Offshore and Onshore Employment Intermediaries Consultation • HMRC has confirmed that: • The final legislation will make it clear that Umbrella Companies and PSC’s are outside the scope of the legislation • There will be an appeals process where ‘due diligence’ can be demonstrated

9. Offshore and Onshore Employment Intermediaries Consultation • Conclusions • Recruitment Companies need to know how their workers are operating • Cannot rely on light-weight questionnaires • Ignore company assurances and examine the facts • Evidence your ‘due diligence’ process • Build systems to meet reporting requirements

10. What’s in a name? • Many generic labels are given to intermediaries • Umbrella • Pay day by pay day model • Personal Tax Relief model • Personal Service Umbrella • One Man Umbrella • Self-Employed Payment Intermediary • Employment Intermediary • What is important are the facts of the arrangement • HMRC will always consider the actual facts of the arrangements NOT the model/scheme the company says it is operating

11. Buyer Beware! HMRC does NOT kite-mark schemes and does NOT provide generic advice that a ‘scheme’ or ‘model’ is compliant • Common claims of compliance • We have leading counsel’s opinion • HMRC has agreed our model is compliant • HMRC will not pursue you or your end client for arrears should they arise • Bold statements by the promoters are no guarantee • You must know the facts and demonstrate the steps you took to establish them

12. Umbrella Definition An umbrella company is a company that employs workers on an overarching employment contract to be engaged at a series of temporary workplaces through a range of temporary assignments. All payments have full PAYE applied and are subject to the National Minimum Wage.

13. Overarching Employment

14. Relationships

15. Offshore and Onshore Employment Intermediaries Consultation • Actions • Robust Provider Due Diligence • Design internal process • or • Outsource process • Build systems to meet reporting requirements

16. Actions • Provider Due Diligence – Professional Passport • Current Providers • Review Approved Providers • Create PSL • Join Professional Passport to benefit from £5,000,000 Debt Transfer Insurance

17. Actions • Watch out for final legislation for exact detail on: • Appeals Requirements • Reporting Requirements • Liabilities

18. “If you think compliance is expensive – try non-compliance.” Former U.S. Deputy Attorney General Paul McNulty

19. Crawford Temple 0118 988 8034 07881 511345 crawford.temple@professionalpassport.com https://itunes.apple.com/gb/app/pp-jobs-hd/id743707910?mt=8 http://jobs.professionalpassport.com/jobboard/purchase/order1.asp?o=1