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) |
imported>Doug Williamson (Generalise.) |
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''UK tax''. | ''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 client. | Additional Income Tax and National Insurance is payable, as if the contractor had been employed directly by the client. | ||
Revision as of 19:43, 14 May 2016
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 client.
