IR35: Difference between revisions
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imported>Doug Williamson (Create the page. HMRC business tax webpage: https://www.gov.uk/topic/business-tax/ir35) |
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Revision as of 16:35, 14 May 2016
UK tax.
Legislation 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 client.
