Just over three weeks until the IR35 rules kick in...These "off-payroll working" rules have been implemented to make sure that individuals working as if they were employees but through their own limited company (a ‘personal service company’ or ‘PSC’s or 'intermediary'), pay an equivalent amount of Income Tax and NICs as those taxpayers who are employed directly. The changes apply to all payments to the taxpayer for services provided in the 2021-22 tax year. Come and hear all about how you decide if you or your client is employed or self-employed and what the differences are for UK tax in my MBL Seminars Ltd 's Learn Live tomorrow morning, online and streaming live from the comfort of you home. You can book here:
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