Welcome to ATN Partnership

We specialise in providing outstanding and personalised accountancy, taxation and other business services to individuals and businesses in and around Kent and the suburbs from our offices in Gravesend.

We offer a free no obligation initial consultation at a time and place suitable for your convenience. We also offer a fixed fee policy with no hidden costs.

At ATN Partnership we appreciate that our success depends on your success, to this extent we take extreme care when dealing with your affairs. We deliver accurate, high quality and reliable solutions to all your business needs at affordable prices.

We challenge you to contact us today and you will not be disappointed.

Our Promise

  • Save you Money & Tax
  • Professional advice & first class service
  • We will meet you at your convenience (at any time and place including weekends & evenings)
  • Our focus is understanding our clients and their business needs
  • Our highly experienced client manager will deal with your affairs

Services Individuals & businesses

Thumbnail image

We have a wide range of services whatever your business size and needs may be.

Learn more

Resources Interactive tools & factsheets

Thumbnail image

Our resources are designed to help you with the tool and information you need.

Learn more

1st Meeting Free!

Thumbnail image

Please feel free to get in touch and send us your questions and queries.

Learn more

The current hot topic

Working off-payroll

From 6 April 2020, a change to the off-payroll (IR35) rules is expected. Draft legislation has already been published and further HMRC guidance is expected.

The new rules will affect you if you work via your own personal service company (PSC), and off-payroll workers should be aware that their clients are likely to investigate the profile of the contractor workforce more closely than before, as part of a review of compliance, strategy and spend. But the changes could be felt more widely: anyone supplying personal services via an ‘intermediary’ could be within scope of the IR35 rules. An intermediary can be an individual, a partnership, an unincorporated association or a company.

Contracts caught by the rules

The change could impact you if you supply personal services to large and medium organisations in the private and voluntary sector. If the client is a ‘small’ business, the rules are unchanged. A ‘small’ company meets two of these criteria: its annual turnover is not more than £10.2 million: it has not more than £5.1 million on its balance sheet: it has 50 or fewer employees. If you contract with an unincorporated organisation, the new rules only apply if its annual turnover is more than £10.2 million.

Who decides?

Under the new rules, responsibility for making the decision as to whether IR35 rules apply passes to the business you contract for. The key question is whether, if your services were provided directly to that business, you would then be regarded as an employee. You may be used to this if you undertake contracts in the public sector, where similar provisions already exist. If you or your client use CEST, HMRC’s online check employment status for tax tool, HMRC undertakes to stand by the results if information provided is accurate, and given in good faith. At present, however, HMRC considers CEST is unable to determine status in 15% of cases, and many commentators consider the failure rate much higher. HMRC is working to improve CEST with the forthcoming changes in mind.

In future, your client will have to provide you with the reasons for its status decision in a ‘Status Determination Statement’ (SDS). If you disagree, you can challenge the status determination with the business, and it should respond within 45 days, either withdrawing or upholding the decision, again supplying reasons.

Implications

Significant tax implications arise. If IR35 applies, the business or agency paying you will calculate a ‘deemed payment’ based on the fees charged by your PSC. Broadly, this means you are taxed like an employee, receiving payment after deduction of PAYE and employee National Insurance Contributions (NICs). If you operate via a PSC, the PSC will receive the net amount, which you can then receive without further payment of PAYE or NICs. The potential tax advantages of working under such a contract, especially for PSCs, are much reduced.

Review your position

This is a good time to take stock of your options. Are clients likely to query your employment status? Should you consider restructured work arrangements, or renegotiating fees? If working via a PSC, is it still the best business model? With clients checking that contracts comply with the new rules, employment status for contractors is likely to come under increasing scrutiny. Please contact us for specific advice on your options and the tax consequences.

Home | Contact us | Site map | Accessibility | Disclaimer | Privacy | Help | powered by totalSOLUTION

ATN Partnership, 142-143 Parrock Street, Gravesend, Kent DA12 1EY
© 2019 ATN Partnership, a company registered in England and Wales under company number 07458129. All rights reserved. We use cookies on this website, you can find more information about cookies here.