May 22 2018

Off-payroll working in private sector – consultation launched

Source: IBFD Tax Research Platform News

On 18 May 2018, HMRC launched a consultation on off-payroll working rules in the private sector (commonly known as IR35), which ensure that people working through a personal service company pay broadly the same income tax and national insurance contributions (NIC) as if they were employed. The consultation seeks views on the best way to tackle non-compliance with such rules.

The consultation runs to 10 August 2018.