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1. • Off-payroll working rules

     • The off-payroll working rules, known as IR35, apply where a business engages an individual to provide services off-payroll and through an intermediary - commonly a company referred to as a 'personal services company' (PSC). IR35 targets the use of PSCs to avoid employment taxes.
     www.pinsentmasons.com/out-law/guides/ir35-the-basics

     IR35: taxation of off-payroll workers explained - Pinsent Masons

2. People also ask

   What are off-payroll working rules (IR35)?

   • 1. Introduction The off-payroll working rules (IR35) are designed to ensure individuals working like employees, but through their own limited company or partnership, pay broadly the same tax as individuals who are directly employed.

   Off-payroll working factsheet - GOV.UK

   www.gov.uk/government/publications/off-payroll-working-ir35-factsheet/off-payroll-working-factsheet

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   What is IR35 & off-payroll tax?

   • On paper, IR35 and off-payroll tax sound relatively simple, as you may think the distinction between an employee and a contractor is clear. However, the legislation is nuanced and subjective, meaning even the most well-meaning, law-abiding companies and contractors can end up in HMRC's bad books.

   IR35: What is it? Your complete guide to off-payroll working

   www.unbiased.co.uk/discover/tax-business/running-a-business/the-essential-guide-to-off-payroll-working-and-ir35

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   Are employees taxable under IR35?

   • However, IR35 requires that the individual should be taxed as an employee, if they would have been deemed to be an employee for tax purposes if they had engaged directly with the business. How does IR35 work?

   IR35: taxation of off-payroll workers explained - Pinsent Masons

   www.pinsentmasons.com/out-law/guides/ir35-the-basics

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   How much tax would you pay if you were IR35?

   • This means your tax bill would be £2,507.66 in dividend tax, plus £7,771 in CT = £10,279 in total. In comparison, within IR35, you’d have to take the whole £50,000 as a salary. So: This means your total tax bill would be £11,978 — £1,699 more than what you’d pay outside IR35.

   IR35 and Off-Payroll explained - a simple beginner's guide - Contract Eye

   www.contracteye.co.uk/the-ir35-rules-and-off-payroll-a-beginners-guide.shtml

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   What does IR35 stand for?

   • Guidance covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities. Guidance covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.

   Off-payroll working (IR35): detailed information - GOV.UK

   www.gov.uk/government/collections/off-payroll-working-ir35-detailed-information

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   Who is affected by the IR35 rules?

   • The rules are sometimes known as ‘IR35’. You may be affected by these rules if you are: There are different rules that apply to those working for a small business and those working for mid or large-sized businesses. The client is the person who is or will be receiving the services of a worker.

   Understanding off-payroll working (IR35) - GOV.UK

   www.gov.uk/guidance/understanding-off-payroll-working-ir35

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3. www.gov.uk › guidance › understanding-off-payrollUnderstanding off-payroll working (IR35) - GOV.UK

   www.gov.uk › guidance › understanding-off-payroll

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   Aug 22, 2019 · The off-payroll working rules make sure that a worker (sometimes known as a contractor) pays broadly the same Income Tax and National Insurance as an employee would.

4. www.contracteye.co.uk › the-ir35-rules-and-offIR35 and Off-Payroll explained – a simple beginner’s guide

   www.contracteye.co.uk › the-ir35-rules-and-off

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   Feb 26, 2023 · IR35 is the term given to a set of tax avoidance rules that crack down on ‘disguised employment’. If your work falls within its scope, you’ll be treated as an employee for tax purposes, even though you’re self-employed.

5. www.gov.uk › government › publicationsOff-payroll working factsheet - GOV.UK

   www.gov.uk › government › publications

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   Jan 24, 2024 · The off-payroll working rules (IR35) are designed to ensure individuals working like employees, but through their own limited company or partnership, pay broadly the same tax as...

6. www.gov.uk › government › collectionsOff-payroll working (IR35): detailed information - GOV.UK

   www.gov.uk › government › collections

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   Feb 8, 2024 · Guidance covering off-payroll working (IR35). Including rules for intermediaries and contractors, clients and agencies and fee-payer responsibilities.

7. gorillaaccounting.com › blog › ir35-meaning-the-offIR35 Meaning: The Off-Payroll Working Rules Explained

   gorillaaccounting.com › blog › ir35-meaning-the-off

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   Aug 28, 2024 · How IR35 Works. The IR35 rules are applied to the working practices rather than to the contractors themselves. The nature of the working practices – and as such the contract in place – is assessed to provide an IR35 status determination which will either be Outside IR35 or Inside IR35. The main factors assessed are: The Level of Control.

8. www.pinsentmasons.com › out-law › guidesIR35: taxation of off-payroll workers explained - Pinsent Masons

   www.pinsentmasons.com › out-law › guides

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   Sep 13, 2024 · The off-payroll working rules, known as IR35, apply where a business engages an individual to provide services off-payroll and through an intermediary - commonly a company referred to as a 'personal services company' (PSC). IR35 targets the use of PSCs to avoid employment taxes. Background to IR35.

9. www.unbiased.co.uk › discover › tax-businessIR35: What is it? Your complete guide to off-payroll working

   www.unbiased.co.uk › discover › tax-business

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   IR35 is the official name for off-payroll working rules and refers to a set of tax laws that came into force in April 2000 as part of the Finance Act. Its successor, the off-payroll tax, was introduced in April 2017, as the original legislation became complex and hard to enforce.