The rules relating to off-payroll workers, commonly known as IR35, are due to change from 6 April 2021. The changes revolve around tax and employment status, and who makes the decision on that status. The change applies to those off-payroll workers who provide personal services to clients in the private sector through an ‘intermediary’. Our two-page factsheet outlines the changes.
To view a sample, click here.
To place an order, please contact the team on 0800 181 343 or email us at email@example.com