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Employer Compliance & Best Practice

Employer Compliance & Best Practice

Hammond confirms extension of IR35

Off-payroll working rules are to be extended to contractors working in the private sector, announced the Chancellor of the Exchequer in his 2018 Budget. The rules, which have applied to the public sector since April 2017, shift the responsibility for determining the tax status of off-payroll workers from the individual contractor to the hiring organisation. […]

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