The following Tax Q&A provides comprehensive and up to date legal information covering:
Finance Bill 2017 (FB 2017) contains a major adjustment to IR35 so that where a public sector body engages a worker through a personal service company (PSC), the obligation to ascertain whether IR35 applies and collecting and accounting for the relevant income tax and NICs, moves from the PSC to the public sector body (or the recruiting agency, if used by the body). For more on IR35, see Practice Note: IR35—the general regime.
The provisions making these changes were contained in the draft version of FB 2017 which was published on 5 December 2016. The official
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