Consultation on IR35 – Intermediaries Legislation

HMRC has released a document discussing the intermediaries legislation, commonly known as IR35.

The government announced in the budget that HMRC will engage with stakeholders to explore options to make the legislation more effective.

The document covers the rationale for the change, options to improve the effectiveness of the rule and the next steps.

To view the document from HMRC, please click:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/446242/Intermediaries_legislation_IR35-discussion_document.pdf

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