• HMRC has published a discussion document asking for suggestions on ways to improve the efficiency of the IR35 tax arrangements which are intended to address the tax and NIC advantage for individuals engaged through a personal services company (PSC) instead of as direct-hire employees.

    Options which may be considered include administrative changes to increase compliance, greater involvement by companies in ensuring the correct amount of tax is paid and/or a limitation in the scope of what falls within IR35.

    The discussion can be accessed here.

    This content is correct at time of publication

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