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Changes to the rules relating to off-payroll workers (commonly known as IR35) have now come into effect. Applying to off-payroll workers who provide personal services to clients in the private sector through an ‘intermediary’, the changes revolve around tax and employment status, and who makes the decision on that status.
We have put together a guide that considers the impact of the changes on off-payroll workers, analyses how status will be determined and examines workers’ rights and the consequent tax issues.
The most common type of intermediary is a worker’s own ‘personal service’ company (PSC), and PSCs.
But please note that an intermediary can also be an individual, partnership or unincorporated association, and all intermediaries are potentially impacted by the change.
Whatever the type of off-payroll worker you are, we can help you with the new process. Please contact us if you need any assistance or advice.