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Off-payroll working

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Off-payroll working rules are known as the IR35 rules and impact on how self-employed people and those working through a personal services company get paid and how much tax and National Insurance Contributions they have to pay. IR35 is a tax law which was introduced by HMRC to combat tax avoidance by people who supply their services through an intermediary who would otherwise be an employee. If the work is inside IR35 then HMRC will expect the correct employment taxes and National Insurance to be paid.

See:

Understanding off-payroll working (IR35)

Check your employment status for tax purposes

Employment Rights of Workers and Employees

How to work out if you are an employee or self-employed

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