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We welcome views on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Research into the effects of the off-payroll working reforms on employment agencies.
Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.
This technical note confirmed the government will reform the intermediaries legislation in Chapter 8 Part 2 Income Taxes (Earnings and Pensions) Act 2003 (“ITEPA 2003”) often known as IR35.
This document details the changes announced at Budget 2016 to reform the intermediaries legislation (known as IR35) for public sector engagements.
Research into the short-term impacts of the 2021 off-payroll working rules reform on private and voluntary sector organisations.
This measure introduces changes to the operation of the off-payroll working rules from April 2021, these rules are designed to ensure fairness between individuals working in a similar way.
HMRC's estimates of the impact of the 2021 off-payroll working rules reform on the private and voluntary sectors.
Research into the long-term effects of the off-payroll working rules reform on public sector organisations.
Research into the effects of the off-payroll working reforms on education sites.
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
Response to a freedom of information request on IR35 status enquiries.
Don’t include personal or financial information like your National Insurance number or credit card details.
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