On 23 September 2022, the government announced that the IR35 rules on “off payroll” working will be scrapped. What is IR35 and Off Payroll Working? The terms “off-payroll working” and “IR35” are commonly used interchangeably because they both relate to legislation that governs the tax treatment of the provision of a worker’s services through an
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Providing Employment Law Service, Support and Advice to Employers and Employees across Scotland and the UK, from Aberdeen to London, from Manchester to Glasgow, and in all places in between.
