The UK's IR35 regime applies where a business (the client) hires a worker (consultant or contractor) to provide services but where the contract for the services is between the client and a personal services company (PSC) set up by the consultant. Until 5 April 2021, the entity responsible for collecting income tax and paying national insurance contributions on the fees paid for the consultant’s services is the PSC, not the client.
The end of IR35? A new tax regime for employers
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