IR35 employment tax changes

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IR35 employment tax changes

HM Revenue & Customs has confirmed that the IR35 employment tax changes, which had been postponed due to the coronavirus crisis, are set to take effect from April 2021.

On this date, end user clients of independent contractors must do something they have not been legally been required to do before: undertake detailed assessments to determine whether each contractor is caught by IR35 and so, in turn, should be taxed as if they were an employee.

Are you an independent contractor? How will IR35 affect you?

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