personal service company

HMRC ‘s proposals to reform off-payroll working in the private sector will have significant impact for businesses

Private sector organisations who engage the service of individuals off-payroll are likely to already be aware of the private sector off-payroll working rules, commonly known as the IR35 regime. The IR35 regime applies where an individual provides their services (directly or indirectly) through a personal service company (a “PSC”) to another person or entity (an “End-User”) in circumstances where, had the individual provided their services directly to the End-User rather than through their PSC, they …

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