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IR35 Update - Are you employed or self-employed?

IR35 Update - Are you employed or self-employed?
In April 2017 the government placed the onus on whether workers were caught by IR 35 legislation firmly in the hands of the engager rather than the worker – this applied to only public sector workers. The intention is to roll this out to the private sector as well.
The Institute of Chartered Accountants in England & Wales have asked for a halt in the roll out to the private sector until complexities in the system have been ironed out.
 
IR 35 was legislation introduced to stop working arrangements designed to avoid the payment of PAYE. Specifically, IR 35 applies when the engagement is one of employment rather than self-employment.
 
Where the relationship is one of employment then the requirement is that the worker pays tax through the payroll operated by whoever pays them, even if they are engaged through an intermediary such as their own personal service company.
 
What this space for future developments. 
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