HMRC published discussion document to improve efficiency of IR35 tax arrangements

HMRC published discussion document to improve efficiency of IR35 tax arrangements

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.

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