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This tax information and impact note is about accounting for tax and national insurance contributions that have already been paid by a worker and their intermediary when calculating a deemed employer’s PAYE liability in cases of non-compliance with the off-payroll...
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Employment Tribunal decision.
This research explored the immediate impacts on public sector bodies of the reform of off-payroll working in the public sector, which took effect in April 2017.
Learn more about off-payroll working rules (IR35) with email updates and recorded webinars.
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