2019年8月22日 · Find out how to recognise tax avoidance schemes aimed at contractors and agency workers. You can get help on the off-payroll working rules (IR35) with webinars and …

2017年3月2日 · Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax …

2024年2月8日 · Guidance covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.

rules (IR35) You will be employed for tax purposes for that contract The party paying your limited company or other intermediary (usually the fee-payer) will deduct Income Tax and Employee...

2024年9月13日 · Since April 2021, the IR35 rules have created significant cost and compliance challenges for businesses that rely heavily on a flexible workforce. HMRC expects all …

2021年3月15日 · IR35 was originally enacted in the year 2000. The then Inland Revenue, now HMRC, wanted to stop limited companies being used to provide the services of an individual …

2017年4月6日 · It allows HMRC to offset certain taxes and NIC paid by the off-payroll worker/intermediary on payments the intermediary has received. These are subsequently …

2024年3月15日 · The changes will allow HMRC to offset any income tax paid by the worker (such as on dividends) and corporation tax paid by the intermediary against employer liabilities. This …

What is IR35? IR35 is HMRC's approach to verifying the tax status of individuals who work for end users through intermediaries/personal service companies (PSCs).

The off-payroll working or IR35 rules are designed to stop contractors working as ‘disguised employees’, by taxing them at a rate similar to employment, and it affects all contractors who …