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| ''UK - European Union (EU) - Brexit.'' | | ''UK tax''. |
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| IP completion day was 31 December 2020.
| | Legislation designed to combat the avoidance of tax and national insurance contributions by nominally independent contractors deemed to be effectively employees. |
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| IP completion day is an abbreviation for 'Implementation Period' completion day, the ending of the 11-month period from 31 January 2020 during which the UK continued to be subject to EU rules.
| | Additional Income Tax and National Insurance is payable, as if the contractor had been employed directly by the client. |
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| (This period was known in the Withdrawal Agreement between the UK and the EU as the 'transition period'.)
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| On 24 December 2020 the UK and European Commission agreed the terms of a post-Brexit free trade agreement agreement that applied from 1 January 2021.
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| The EU-UK Trade and Cooperation Agreement entered into force on 1 May 2021.
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| == See also == | | == See also == |
| * [[Article 50]] | | * [[Income Tax]] |
| * [[Brexit]] | | * [[National insurance contributions]] |
| * [[Brexit Day]] | | * [[Tax avoidance]] |
| * [[Brexit transition period]]
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| * [[Brexodus]]
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| * [[EU 27]]
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| * [[European Commission]]
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| * [[European Union]]
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| * [[European Union (Withdrawal Agreement) Act 2020]]
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| * [[EU-UK Trade and Cooperation Agreement]]
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| * [[Exit day]]
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| * [[Free trade agreement]]
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| * [[Make UK]]
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| * [[No Brexit]]
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| * [[No Deal]]
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| * [[Parliamentary supremacy]]
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| * [[Ratification]]
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| * [[Sovereignty]]
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| * [[United Kingdom]]
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| * [[Withdrawal Agreement]]
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| == Other resource==
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| *[https://researchbriefings.parliament.uk/ResearchBriefing/Summary/CBP-7960 Brexit timeline - House of Commons Library]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:The_business_context]]
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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.
See also
