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IR35 & Employment Status – The What, Why & How!

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April 15th, 2022

The off-payroll working rules for individuals who provide personal services via an intermediary changed for large and medium-sized businesses in the private sector on 6 April 2021.

In a significant shift, these reforms placed the Employment Tax compliance burden on the agencies and companies that engage contractors who use Personal Service Companies (‘PSCs’) and have, as expected by many, increased operating costs and compliance risks.

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