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IR35 reforms: steps that affected businesses can take

From April 2020 the responsibility to determine whether IR35 applies and, if it does, to pay tax and NICs on the sums paid to the intermediary for the individual’s services, will generally be that of the engaging business. This document provides some recommended steps to take in preparation.
Document type: Insights
Last updated: 10 June 2022
First published: 07 January 2019