Matt Fryer

Matt is a Chartered Tax Advisor with 18 years' experience of advising on tax planning and compliance. Matt has been with Brookson since 2009, having previously worked for Big 4 accountants, KPMG and PwC. Matt’s primary role is to ensure that the services provided by the Brookson Group comply with relevant legislation and regulatory requirements. Matt is also a Board member of the FCSA, the UK's leading membership body dedicated to promoting supply chain compliance for the temporary labour market.

LinkedIn URL

uk.linkedin.com/in/matt-fryer-83256020

Author Content

IR35 and overseas: do the off-payroll rules apply with non-UK parties in the chain?

An understanding of both tax residency and IR35 is required to realise when international contractual chains are caught.

16th November, 2022 | IR35

Recovered from the contractor tax rollercoaster? Now put your finances on the same firm footing

With the ups and downs on dividends and IR35 over, it’s time for calm financial reflection.

20th October, 2022 | Comment

To our incoming prime minister, here’s how the next government can champion the contractor workforce

Much of what’s needed to boost the UK’s flexible labour market is already on the shelf. But revoking IR35 will stay beyond reach.

25th July, 2022 | Comment

How often should contractors pay themselves dividends?

A recap of why dividends are important to contractors, when to pay them, and looking forward to April 2022.

14th March, 2022 | Limited Companies

Can I refurbish my home office through my limited company?

Overview for directors of the expenses eligible for tax relief when working from home.

2nd February, 2022 | Limited Companies

Why contractors rarely work as sole traders

Overview of sole trading versus limited company working, through the lens of IR35 reform.

25th January, 2022 | Successful Contracting

The IR35 disconnect between HMRC and the contractor sector is stark; here’s why

Taking end-users at their word and accepting all’s in hand could unravel. Potentially as soon as April 2022.

16th December, 2021 | Comment

Why the taxman’s IR35 scrutiny of individual contractors is far from over

As the case of The Trainline two shows, HMRC remains interested in PSCs -- just forget your accountant’s old adage.

14th October, 2021 | Comment

HMRC starting IR35 compliance checks? National Rail U-turning? Neither is a surprise

The taxman will spread his wings beyond Oil, Gas and Finance, despite the ‘soft landing.’

7th October, 2021 | Comment

Contractors, mind the gap between outside IR35 roles live now, versus outside IR35 roles we’ve assessed

CEST puts it at 56%; we put it at 72%. But the chunk of not caught rules is as low as 26%. And some job ads carry no status whatsoever.

20th July, 2021 | Comment

Contractors’ Questions: Are clients who reversed PSC bans over IR35 at more risk of HMRC scrutiny?

Unlikely the taxman will pick on engagers recanting, but likely he’ll prioritise ‘reasonable care.’

9th November, 2020 | Private Sector IR35 Reform

Setting the IR35 record straight: the wrongs, rights and maybes of April 2021’s off-payroll rules

Ten things not all contractors know about how the intermediaries legislation is changing.

11th September, 2020 | Private Sector IR35 Reform

Off-payroll rules reminder: When contractors should (and shouldn’t) be paying Employer NI

IR35 confusion is unifying both umbrellas and PSCs as to who’s responsible, liable and the deducting party. Time to clarify.

29th July, 2020 | Private Sector IR35 Reform

Private sector IR35 reform is going to banish contractors to a complex, hybrid jobs landscape

Forget COVID, it’s actually IR35 that will cause PSCs severe (administrative) headaches.

20th May, 2020 | Comment

Contractors' Questions: Can my company pay for home office fittings?

Lights, curtains and blinds have stronger ties to the home than the office.

25th January, 2016 | Expenses

Contractors' Questions: Can my company pay to fit out my home office?

The least-taxing way for 'Ltd' contractors to furnish a room dedicated to business.

3rd July, 2015 | Limited Companies