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How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.
To explore options to make the intermediaries legislation more effective.
We are seeking views on the best way to tackle non-compliance with the off-payroll working rules (IR35) in the private sector.
Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
HMRC works with the forum to improve the way in which the off-payroll working rules and employment status are administered.
The final review of the new administrative approach to IR35 (the Intermediaries legislation).
We welcome views on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules.
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