Autumn Budget: Extending IR35 rules to private sector could disrupt recruitment

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If, as rumoured, the Chancellor announces the expansion of the IR35 changes to the private sector, this could cause significant upheaval for recruiters, as well as for the many employers who rely on contract labour as a flexible solution to manage peaks and troughs in workflow.

Posted inNews archiveon22 Nov 2017

The main change is likely to be that employers will be made responsible for determining whether IR35 applies, rather than the individual and their personal service company (PSC).  Where IR35 applies, PAYE will be applied on payments to the PSC, as if the payment were made to the individual.


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