Tax Status and IR35NEW

IR35 – off-payroll working rules or intermediaries legislation

In 2021 new rules came into place relating to individuals registered as limited companies and their working status with the companies that commission them – IR35. HM Revenue & Customs want to ensure that if a working relationship between a limited company individual and a company (under certain definitions) is akin to an employment one, then Income Tax and National Insurance contributions for that work is paid by the company out of the fee for the work.


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