Category: IR35

Off Payroll Working (IR35)

HMRC refer to the IR35 rules as ‘off-payroll working’ to imply that every freelance worker should be paid through the payroll, which is certainly not the case. For public sector contracts it is the engager who decides whether the IR35

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IR35 Changes

The IR35 rules are designed to discourage avoidance of payroll taxes by organisations who engage workers through personal service companies (PSCs) or other intermediaries rather than taking them on to the payroll. The IR35 rules were altered from 6th April

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