Regulatory Update – Changes to Off-payroll Tax Rules

Regulatory update: changes to off-payroll tax rules

On 6th April 2021, the new off-payroll working rules, also known as ‘IR35’, will go into effect. IR35 will apply in situations where a worker provides their services through an intermediary (eg a personal service company, a managed serviced company, a partnership or an individual). In other words, the rules for engaging workers through contracted […]