PSTAX Employment Taxes Training Course: Check Employment Status for Tax

09.30- 1.00



West Lothian Council, Howden South Road, Livingstone, EH54 6FF   View map

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    Training Terms & Conditions:

    Bookings and payment
    All bookings are provisional until they have been confirmed in writing by ourselves. Confirmation will be dispatched within 7 days of the receipt of a completed booking form.   Authorities booking 3 or more places will be entitled to a 10% discount.


    Invoices must be paid in full by no later than:

    28 days following their date of issue.

    Cancellations – Residential Course

    More than 21 days : no payment due

    21-8 days : 50% of course fee

    7 days or less : full fee

    Substitutions are permitted at any time

    Cancellations – Single Day Courses

    More than 15 working days : no payment due

    14-7 working days : £100.00 cancellation charge

    6 working days or less : full fee

    Substitutions are permitted at any time

    Training Materials

    Training materials provided by us during the course are for the sole benefit of the course participant. They must not be photocopied, scanned, faxed or otherwise distributed without our prior written permission. All intellectual rights remain the property of LAVAT Consulting Limited.

    Limitation of Liability

    In the unlikely event of a course not taking place as scheduled, and for whatever reason, the financial liability of LAVAT Consulting Limited  to each participant shall be limited to the value of monies paid by that participant for attendance on the course.

    Due to a significant number of queries received about HMRC’s new on line Check Employment Status for Tax (CEST) tool, we will be running a half-day morning course from 9.30 to 1pm on understanding this new service and ensuring that the right outcomes are achieved in using it.

    With effect from 6 April 2017 public bodies are required to deduct and remit tax and National Insurance Contributions from payments made to an intermediary where, but for that intermediary, the person providing services to the Council would otherwise be an employee. Public bodies also have continuing responsibilities to assess the employment status of workers who don’t use intermediaries, ie sole traders. Given the extensive use of intermediaries and ‘self-employed’ individuals within the sector, these obligations have a major impact, both in terms of the resource requirements to ensure compliance and the additional costs arising.

    HMRC has introduced the CEST tool to assist engagers in reaching the correct decision on employment status -whether an intermediary is used or not – and this has replaced the previous Employment Status Indicator (ESI) tool. HMRC has said that it will accept the outcome of the CEST, as long as the information provided in completing it is correct. If not, it has the right to recover tax that should have been deducted for up to 20 years. Therefore, it is vital that the questions are answered honestly and accurately by the public body.

    However, we are finding that many of the questions asked in the CEST are potentially open to misinterpretation and this could have a material outcome on the decision of the tool regarding the worker’s status. Therefore, in this course, we seek to clarify how each of the questions should be interpreted based  on longstanding principles established by case law, to help reach the correct outcome and to minimise the risk of a tax and National Insurance Contributions (NIC), interest and penalty liability to the public body.

    Examples of the areas we will we consider are:

    ·         What constitutes a genuine right of substitution?

    ·         What types of expenses incurred by the worker would be sufficient to demonstrate genuine financial risk?

    ·         How should the questions on the level of control exercised over the worker be interpreted?

    ·         What does interacting with clients and customers mean?

    The first part of the course will focus on using a live demonstration of the service using various scenarios to demonstrate the five different outcomes that the tool can produce. Thereafter, we will then consider what steps the public body can reasonably take to mitigate the risks, eg by reviewing contractual terms and working practices.

    We recommend this course for:

    ·         Finance/Payroll/HR/Accounts Payable personnel at all levels within the organisation, but especially those tasked with taking responsibility for the revised procedures/processes

    ·         Those currently tasked with determining employed/self-employed status on a daily basis

    ·         Procurement personnel looking to adapt current procedures to cope with the changes going forward.

    Due to the anticipated demand for this course, we strongly recommend early booking. The cost is £250 per delegate including the cost of lunch and refreshments (reduced to £225 per delegate for PSTAX Club members). Please note that organisations booking three or more places will receive a 10% discount.

    To book on the course, please email with the details of your delegates and a PO if necessary.

    For information, advice or support  regarding the intermediary rules, please contact:

    Duncan Groves        07715 666754

    John Harling            07768 446381

    Peter Minchinton   07484 277870