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IR35 tax changes – what you need to know

06 December 2018

The Chancellor announced in the Budget the latest measure to combat what HMRC calls “false self-employment”, aimed at those who supply their services via their own company.

In a fundamental reform businesses who engage such contractors (rather than the individuals) will going forwards bear the risk of PAYE and NICs under IR35. This change is likely to make it harder to engage contractors without a disproportionate compliance cost. The courts have also been weighing in on the distinction between employees, workers and genuine contractors, and the Government has its eye on further reforms. Watch our videos IR35 part 1 and part 2 below to find out what this means for your business and how you can prepare.

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