Howard Royse ACA is a sole practitioner, the ICAEW lead on CIS and author of Construction Industry Scheme – Guidance and Commentary, published by Claritax Books. www.howardroyse.co.uk. He has worked in the accountancy profession for over 30 years, been qualified for 28 years and in practice with his own firm since 1994. In 2001, he took his own advice and incorporated. Almost all his experience has been with owner-managed businesses and individual taxpayers. The specialisation with one-man-band companies started with a conversation in a pub, not far from the nearby Lotus factory. That single contractor – for whom he still acts – set him on the path to the 160 contractors that he now helps, in conjunction with his consultancy company. He also specialises in construction industry. The Institute of Chartered Accountants in England and Wales (ICAEW) co-opted him onto their Small Business tax committee, and he represents ICAEW in most discussions with HMRC in construction matters. The issue of self-employment is a major topic of conversation in construction, and many of the principles involved also apply to IR35 – in other words, is this a genuine business? And how can you tell? His years of experience brought him into discussions with HMRC on self-employment, and the Office of Tax Simplification (OTS) on IR35.