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Need To Know: Your Business Updates for September 2019


Welcome to the September 2019 'Need to Know' update. You'll find the latest key information on IR35, MTD and waste management rules

Fresh advice for IR35 rules

HMRC has issued fresh advice regarding off-payroll working rules, known as IR35, for clients, workers and their intermediaries.

The Government states that the rules ensure that workers, who would be employees if they were providing their services directly to clients, pay broadly the same tax and National Insurance contributions as employees. FSB is urging policymakers to delay changes – set to take effect in April – to where responsibility lies for applying IR35.

The rules apply if a worker provides their services to a client through an intermediary, but would be classed as an employee if they were contracted directly.

From 6 April 2020 how the rules are applied will change. All public sector authorities and medium and large-sized private sector clients will be responsible for deciding if the rules apply.

If a worker provides services to a small client in the private sector, the worker’s intermediary will remain responsible for deciding the worker’s employment status and if the rules apply.

For the latest Government guidance on IR35 go to;


Investigation launched into Star practices

The Pubs Code Adjudicator (PCA) has launched an investigation into the suspected use of unreasonable stocking terms by Star in proposed MRO tenancies.

This is the first investigation by the Pubs Code Adjudicator and Deputy Pubs Code Adjudicator and follows a period of engagement with Star. The Adjudicators have reasonable grounds to suspect that Star has failed to comply with the Pubs Code by using unreasonable stocking terms in proposed free-of-tie Market Rent Only (MRO) tenancies.

The investigation will cover the period from 21 July 2016 when the Pubs Code became law to 10 July 2019.

Paul Newby, the Pubs Code Adjudicator, said: “Fiona Dickie and I have decided to launch this investigation to understand the extent to which the Pubs Code may have been breached and the potential impact on Star tenants.”

For more information go to;


Anti-competitive investigations after Brexit

The Competition and Markets Authority (CMA) has issued new guidance on how anti-competitive investigations will be conducted when the UK leaves the European Union on October 31.

After the UK leaves the EU it will no longer be part of the EU competition system.

The European Commission will no longer begin investigations into the UK elements of mergers or cases involving anti-competitive conduct in the UK.


Instead, the CMA will be responsible for investigating mergers and cases of anti-competitive conduct which affect the UK market.

For more information go to;

New low risk waste management rules

The Environment Agency has published new low risk waste positions (LRWPs).

Businesses must check to see if they comply with the new LRWPs.

Under the changes, the Environment Agency has  withdrawn LRWPs;

a) if the activity is no longer low environmental risk,

b) because they have been combined with other LRWPs,

c) because they’re no longer relevant.

The Environment Agency has also published some new LRWPs. Operators have until 20 November 2019 to comply with the new LRWPs or have a duly made application for an environmental permit. To read more go to:

Intellectual Property training course

Develop your knowledge and skills in IP such as trade marks, copyright, designs and patents with the Intellectual Property Office IP masterclass training course.

Learn about intellectual property from the Intellectual Property Office experts who register and grant trade marks, designs and patents, and advise government on copyright issues. 98% of past delegates said they had a better understanding of IP after attending the training course.

The three day classroom based course will enable you to develop a detailed understanding of all aspects of IP and its relationship with business, culture and the economy. You will also develop sound practical skills you can apply to a business environment.

For more information go to;

MTD deadline fines not imposed by HMRC

HMRC will dismiss fines for around 120,000 businesses who missed the first Making Tax Digital deadline on August 7.

A significant one in four businesses failed to file on time, meaning HMRC could have issued tens of millions of pounds worth of fines.

Fines sit between £100 and £400 (linked to the gross turnover of the business). The Government announced in February that there would be a “light touch” approach to penalties, but this is the first time no fines have been issued.

HMRC said that it wanted to help businesses transition into Making Tax Digital, supporting the 490,000 companies with sales above the VAT threshold of £85,000 who were due to file by August 7.

Though some missed the deadline, nearly a million businesses registered for MTD beforehand and 900,000 VAT returns were successfully submitted through the service.

Deputy CEO of HMRC, Jim Harra, said: “We are very pleased that nearly a million businesses have signed up and thank them for joining.

“Our ambition is to help businesses moving to MTD to get it right, not to penalise them. HMRC’s decision not to enforce penalties will help businesses transition to MTD without fear of getting it wrong.”

FSB National Chairman Mike Cherry said: “It’s encouraging to see HMRC listening to our Making Tax Digital recommendations by making good on its commitment to light-touch enforcement. The 12-month amnesty should now be extended by at least another year.

“A full review of the rollout of MTD is now required. It should be accompanied by a guarantee that MTD won’t be forced on those below the VAT threshold until at least the end of this Parliament, in 2022.”

For more information go to;