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Off-payroll working: What’s it all about?

Shared from Tax Insider: Off-payroll working: What’s it all about?
By Mark McLaughlin, November 2023

Peter Rayney looks at the current issues involving contractors and similar workers. 

The ‘original’ IR35 rules have been in place for over two decades and have proved a troublesome area for both HMRC and taxpayers. The ever-growing body of case law – recently affecting many high-profile TV and radio presenters operating through personal service companies (PSCs) - shows just how damaging this legislation can be.  
Gordon Brown introduced the IR35 provisions in 2000 to tackle ‘disguised employment’ arrangements where contractors or workers personally provided their services through a PSC. Despite the threats of its removal in recent years, IR35 and the off-payroll regime remain firmly alive and kicking! 

Typical PSC operating structure 

A typical PSC operating structure is illustrated below: 

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