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Employment Status and Off-Payroll working (IR35)
Employment Status and Off-Payroll working (IR35)
This area generally presents the greatest levels of risk to public bodies from an Employment Taxes perspective and we are seeing increased levels of activity from the HMRC Employment Status & Intermediaries team as well as the recently-formed Off-Payroll Working team that focuses on cases involving the use of intermediaries (IR35). Therefore, it is important […]