IR35
IR35 rules have extended to apply to all medium-large enterprises. Any medium-large company that receives an external contractor or consultant services has the responsibility to assess whether it falls within the scope of the IR35 rules.
IR35 is a tax law otherwise known as the off-payroll working rules. These rules are designed to prevent tax avoidance by personal service companies (PSCs).
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15 Minutes -
For all staff
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UK
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Compliance Essentials Library
What you’ll learn in
this course
- Identify the aim and key features of the IR35 tax legislation
- Distinguish between contracts that fall within and outside the IR35 rules
- Arrange the implementation of necessary procedures to ensure that our Company complies with the IR35 rules
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