Advising clients on IR35? What you need to know
In April 2020, IR35 legislation that governs the taxation of contractors operating through an intermediary will change to be in-line with the public sector, and will require medium to large-sized clients to determine whether a contractor falls inside or outside of IR35.
In the public sector it is up to the contractor’s client to determine whether IR35 applies to a contractor, and if it does, they must add the contractor onto their payroll and deduct income tax and National insurance before paying the contractor.
Read more at the Accountancy Age.