UK IR35 - Important Changes From 6 April
By EsqSocial Corporation 31/03/21
Following a pandemic-related delay, significant changes to the IR35 regime come into force on 6 April 2021. From then, affected businesses which engage contractors who provide services through their own limited company intermediary (often, a personal service company) will be responsible for determining if the individual contractor is employed or self-employed for tax purposes and, if the contractor is employed, will be obliged to account for income tax and National Insurance contributions (NICs)...
By: Dorsey & Whitney LLP