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Off-Payroll (IR35) and Corporation Tax Budget Change Implications

Posted 14/03/2021

Technical Changes to the Off-Payroll (IR35) Working Legislation

After the government’s budget on March 3rd, it has issued a summary of the salient features from the ‘Red Book’ regarding IR35 regulations and the latest minor changes made to the rules. These will apply to all sectors of the economy, meaning adjustment where appropriate for the public sector but directed towards the ‘roll-out’ into the private and third sectors.

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