Getting Your Business Off-Payroll Ready With CEST
HMRC has decided to give us an early Christmas present – an update to the much-maligned CEST tool designed to determine off-payroll employment. The Check for Employment Status for Tax (CEST) is principally designed to identify whether someone is an employee or a contractor. CEST – What Does This All Mean? After midnight, on April 6th, 2020, IR35 rules which are currently enforced in the...