What is IR35? IR35 Explained
When did the IR35 rules change?
The off-payroll legislation ("IR35 reforms") was rolled out to the private sector in April 2021 after a delay of one year.
More detail
The off-payroll legislation was introduced to the private sector in April 2021 to increase compliance with tax rules for those workers who provided services through intermediaries, such as personal service companies (PSCs).
The change aimed to ensure that individuals, and the firms that hire them, pay similar taxes to those employed directly if the engagement is akin to employment.
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