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Risk assessment for off-payroll working (IR35) ― for small clients

Copyright © 2026 LexisNexis
Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Risk assessment for off-payroll working (IR35) ― for small clients

Copyright © 2026 LexisNexis
Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
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  • 27 Jun 2025 09:32

Home/ Tolley Tax Guidance/ Employment Tax / Engaging workers outside payroll

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Employment Tax

Loans provided to employees

Loans provided to employeesEmployers sometimes provide their employees with loans, sometimes charging interest and often not, either as part of the reward package or to help the individual meet significant expenditure. For example, it is common to provide loans for the purchase of annual travel

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