Anti-avoidance rules ― off payroll working (IR35)

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Anti-avoidance rules ― off payroll working (IR35)
  • Scope of the rules
  • Intermediary is a company
  • The notional contract
  • Case law on IR35 and PSCs
  • The calculation of tax and NIC ― the deemed employment payment
  • Payment to the individual
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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