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Brochure:

Managing the risks of non-payroll labour

15 April 2019

HMRC will always test a business’s practices relating to the employment status of individuals, ie those engaged directly on a self-employed basis. This is to ensure that taxes are paid under the correct legislation and involves examining both the contractual and actual arrangements in place between the individual and the engager.

HMRC has recently widened scope of employer’s responsibilities and employers must now manage not just employment status issue but also IR35, the pre and post April 2014 intermediary rules, offshore host employer rules and public sector rules.

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