1. 360 degrees on compliance
Adrian Marlowe
8th March 2016

2. 360 degrees on compliance About me, Adrian Marlowe
Managing director of Lawspeed
Chairman of Association of Recruitment Consultancies (ARC)
Director of Standards in Recruitment (SiR)

3. 360 degrees on compliance HMRC Tax relief IR35 Travel and subsistence
Employment Umbrella Model
Agency Tax Rules
Standards
Risk
Regulatory compliance
Avoidance
Personal liability
Quality

4. 360 degrees on compliance Lawspeed can help… What is Compliance?
Regulatory compliance
Tax compliance
Working with third parties
Lawspeed can help…

5. 360 degrees on compliance Tax Compliance Third party service providers
HMRC are on the case
Circumvention is seen by HMRC as tax avoidance

6. Employment Umbrella Model
360 degrees on compliance
Employment Umbrella Model
Impact of the changes
Personal liability for service provider directors
Relevant salary sacrifice – section 289A

7. Tax relief on travel and subsistence
360 degrees on compliance
Tax relief on travel and subsistence
Limitation of the tax relief claimed
Exception to this
Comprehensive guidance based on 200 cases

8. 360 degrees on compliance Agency tax rules
Umbrella service providers likely to change their model
Don’t always rely on advice from a Service Provider
If unsure, always seek independent legal advice

9. 360 degrees on compliance IR35 Means sector change Impact on contracts
Exposure to tax risk?
A solution

10. 360 degrees on compliance ARC’s campaign
Some travel expenses should be allowed for all
Creating a level playing field
Significant benefits for recruiters
Compliance requirements for agencies reduced

11. 360 degrees on compliance Back to compliance
Expressed rules vs implied rules
Overlooking implied rules of engagement can create real problems
Can lead to lack of trust and business
Getting it right leads to a happy and productive workforce

12. 360 degrees on compliance Achieving compliance
Working with a group of hirers and agency stakeholders
Meeting sector specific requirements is critical
Makes HR and procurement job easier
Adds value at every level

13. Standards in Recruitment
360 degrees on compliance
Standards in Recruitment
Independence more persuasive than trade association codes of conduct
Compliance pathway
Gap analysis
Operational and legal audits
Identifiable quality logo

14. 360 degree on compliance