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Off-payroll working
Off-payroll working

The off-payroll working rules (IR35) are anti-avoidance rules that apply where a worker provides his or her services to an end client via an intermediary, such as a personal service company and, but for the presence of the intermediary, the worker would be an employee of the end client. They seek to level the playing field by ensuring that a similar amount of tax and National Insurance is payable to that which would have been paid had the worker been an employee of the end client.

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Off-payroll Working

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