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Off-payroll working rules for the private sector the clock is ticking

17 May 2019

The off-payroll working rules are to be extended to the private sector with effect from 6 April 2020.  But what does this mean for your business?  Ian Gadie, Business Tax Manager, examines the implications. The off-payroll working rules (also known as IR35) were introduced almost 20 years ago.  They are supposed to ensure that those who work through an intermediary (such as personal service company) who would have been employees if they were directly engaged, pay broadly the same employment taxes as if they were employed.

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