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Payroll – The Whole Spectrum Alan Nolan, Aspire Business Partnership Nick Pilgrim, EEBS Limited EEBS_LTD EEBS.CO.UK EEBS AspireBusiness Aspire Business Partnership LLP

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Payroll – The Whole

Spectrum

Alan Nolan, Aspire Business Partnership

Nick Pilgrim, EEBS Limited

EEBS_LTD

EEBS.CO.UK

EEBS

AspireBusiness Aspire Business Partnership LLP

Bill Hill Chief Executive

Lighthouse Construction Industry Charity

Page 3: Payroll The Whole Spectrum - UK Construction Week€¦ · Payroll – The Whole Spectrum Alan Nolan, Aspire Business Partnership Nick Pilgrim, EEBS Limited EEBS_LTD EEBS.CO.UK EEBS

Compliance – The Whole Spectrum Alan Nolan

Aspire Business Partnership LLP

Page 4: Payroll The Whole Spectrum - UK Construction Week€¦ · Payroll – The Whole Spectrum Alan Nolan, Aspire Business Partnership Nick Pilgrim, EEBS Limited EEBS_LTD EEBS.CO.UK EEBS

Compliance – The Whole Spectrum

• HMRC Interventions – managing the process

• Construction Industry Scheme – problems and pitfalls

• Gross Payment Status – winners and losers

• Mitigating liabilities – “Reasonable excuse” and Regulation 9 Income Tax (CIS) Regulation 2005

• Agency Workers/Umbrella Companies – unforeseen consequences

• CITB Levy – new rules

Page 5: Payroll The Whole Spectrum - UK Construction Week€¦ · Payroll – The Whole Spectrum Alan Nolan, Aspire Business Partnership Nick Pilgrim, EEBS Limited EEBS_LTD EEBS.CO.UK EEBS

NICK PILGRIM Managing Director

EEBS LTD “Construction Industry Compliance –

an Intermediary’s Perspective”

EEBS_LTD

EEBS.CO.UK

EEBS

HMRC V Construction

Why the conflict

The background

The Challenges

Page 7: Payroll The Whole Spectrum - UK Construction Week€¦ · Payroll – The Whole Spectrum Alan Nolan, Aspire Business Partnership Nick Pilgrim, EEBS Limited EEBS_LTD EEBS.CO.UK EEBS

Employment Status

Page 8: Payroll The Whole Spectrum - UK Construction Week€¦ · Payroll – The Whole Spectrum Alan Nolan, Aspire Business Partnership Nick Pilgrim, EEBS Limited EEBS_LTD EEBS.CO.UK EEBS

Supervision

Direction

Control

Page 9: Payroll The Whole Spectrum - UK Construction Week€¦ · Payroll – The Whole Spectrum Alan Nolan, Aspire Business Partnership Nick Pilgrim, EEBS Limited EEBS_LTD EEBS.CO.UK EEBS

Page 10: Payroll The Whole Spectrum - UK Construction Week€¦ · Payroll – The Whole Spectrum Alan Nolan, Aspire Business Partnership Nick Pilgrim, EEBS Limited EEBS_LTD EEBS.CO.UK EEBS

Finally…….

Need advice? Contact:

Nick Pilgrim

[email protected]

Alan Nolan

[email protected] EEBS_LTD

EEBS.CO.UK

EEBS

AspireBusiness Aspire Business Partnership LLP

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