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.

Find out from your client what your employment status for tax purposes will be. Depending on your contract and the working arrangements, your contract will either be determined to be …

2024年9月13日 · The off-payroll working rules, known as IR35, apply where a business engages an individual to provide services off-payroll and through an intermediary - commonly a …

2021年3月15日 · IR35 was originally enacted in the year 2000.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 …

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).

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 …

2020年11月6日 · IR35 is the short name used for the “off-payroll working rules”, which is anti-avoidance tax legislation. These rules were introduced to address perceived tax avoidance by …

2025年3月18日 · Sky Sports pundit Phil Thompson has lost his IR35 appeal at the upper tribunal, leaving the former Liverpool player with a tax bill for working as a disguised employee of …