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1. • • 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.
     www.pinsentmasons.com/out-law/guides/ir35-the-basics

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

2. People also ask

   Do the off-payroll working rules (IR35) apply?

   • Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply. 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.

   Deemed employer responsibilities under off-payroll working rules

   www.gov.uk/guidance/fee-payer-responsibilities-under-the-off-payroll-working-rules

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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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   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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   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 is IR35 & how does it affect employers & contractors?

   • IR35 is designed to stop businesses and contractors from working together as employees and employers in order to avoid taxation. While the legislation has recently been amended to correct HMRC’s previous issues with double taxation, it can still be confusing for employers and contractors and may require expert guidance to navigate.

   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

   See all results for this question

   What IR35 requirements should a business engage off-payroll workers?

   • HMRC expects all businesses engaging off-payroll workers to consider IR35 and introduce comprehensive compliance programmes. Prior to engagement, PSC workers should be identified, status determinations completed and SDSs issued to the workers and relevant third parties in the contractual chain.

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

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

   See all results for this question

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.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 individuals...

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6. www.gov.uk › guidance › fee-payer-responsibilitiesDeemed employer responsibilities under off-payroll working ...

   www.gov.uk › guidance › fee-payer-responsibilities

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   Aug 22, 2019 · Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.

7. 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.

8. 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 · If your work falls within its scope, you’ll be treated as an employee for tax purposes, even though you’re self-employed. IR35 takes its name from Inland Revenue Press Release 35, the press release that announced the impending arrival of the Intermediaries Legislation over 20 years ago.

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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   Employers could save money by avoiding National Insurance Contributions of 13.8% (or the 0.5% Apprenticeship Levy) and bypassing any legal obligation to honouring employment rights or offering benefits. And in return, employees posing as contractors could pay less tax on their income. What is a 'personal service company'?

10. www.grantthornton.co.uk › insights › ir35-taxIR35 tax reforms: HMRC answers our questions | Grant Thornton

    www.grantthornton.co.uk › insights › ir35-tax

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    Feb 6, 2023 · Since 6 April 2021, the responsibility for determining whether or not a contractor is deemed an employee for tax purposes shifted to the end-user of their services.