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A Guide to IR35 Compliance: Private Sector

February 4, 2019

The Intermediaries Legislation, known more commonly as IR35, is tax legislation which came into effect April 2000 and focuses on compliance of off-payroll working.

It was announced as part of the government’s aim to eliminate the avoidance of tax and National Insurance Contributions (NICs) by limited company contractors, also referred to as Personal Service Companies (PSCs).

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