IR35

From ACT Wiki
Revision as of 19:44, 14 May 2016 by imported>Doug Williamson (Expand.)
Jump to navigationJump to search

UK tax.

Tax rules designed to combat the avoidance of tax and national insurance contributions by nominally independent contractors deemed to be effectively employees.

Additional Income Tax and National Insurance is payable, as if the contractor had been employed directly by the end-client.


See also