The source of much strife, the government's controversial tax on self-employed contractors known as ...
The source of much strife, the government's controversial tax on self-employed contractors known as IR35 has received clarification from the Inland Revenue that should make it easire to determine just who is liable for paying the tax.
The Inland Revenue has made changes to its Employment Status Manuals, that should make it easier for its staff to determine whether someone falls into the IR35 taxpayer category.
The changes were first proposed by the Professional Contractors Group (PCG), which previously took the government to court over the introduction of the law it says discriminates against smaller companies.
Among the changes the PCG highlights,and which could prove the most important, is the prevision that just because a contractor works for a single client does not automatically indicate that contractor falls within IR35.
The new changes come into effect immediately.
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