Have just been reading up on the new HMRC rules coming into effect in April regarding casual labour and cash payments. From what I understand all shoots that hire beaters will be required to electronically submit a list of the names, addresses, dates of birth and national insurance numbers for all beaters along with details of payments. NO doubt HMRC wil be looking for a tax payment on earnings. If a beater is required to attend a shoot on more than one day they will be classed as employed by the shoot and the employer will be required to pay national insurance etc.
I am sure we all know of persons who throughout the season are beating several days a week and a few that would rather that HMRC were not aware of their earnings. I can see this move having at least some effect on the availability of beaters and possibly shooting in general.
Will this effect your shoot or you personally as a beater?