.png)
.png)
Change ahead?
KEY POINTS
- Changes were made to the legislation for off-payroll working in the public sector from April 2017.
- HMRC believes non-compliance of personal service companies in the private sector is widespread.
- How reliable is the check employment status for tax tool?
- Amendments to the IR35 legislation in the private sector would increase the administrative burden for employers.
The IR35 legislation in ITEPA 2003 Pt 2 ch 8 will be familiar to most readers. It was introduced in 2000 to combat so-called ‘false self-employment’. In broad terms when a business – the end-client – engages an individual who provides their services through a UK-based intermediary (typically a personal service company (PSC)) the PSC needs to assess whether it is subject to the IR35 legislation. This depends on whether the individual would be considered an...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
