IR35 and IRD: Difference between pages

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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
(Add link.)
 
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''UK tax''.
''Risk management - interest rate risk.''


Legislation designed to combat the avoidance of tax and national insurance contributions by nominally independent contractors deemed to be effectively employees.
Interest rate derivative.


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


== See also ==
* [[Derivative]]
* [[Derivative instrument]]
* [[Forward rate agreement]]
* [[Interest rate derivative]]
* [[Interest rate risk]]
* [[Interest rate swap]]
* [[Risk management]]


== See also ==
[[Category:Manage_risks]]
* [[Income Tax]]
[[Category:Financial_products_and_markets]]
* [[National insurance contributions]]
* [[Tax avoidance]]

Latest revision as of 00:51, 12 August 2021