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Self-employed and Off-payroll working

The introduction of Off-payroll working in the public sector legislation (IR35) applies to payments made on or after 6 April 2017. This legislation ensures that individuals who work through their own company pay employment taxes in a similar way to employees, where they would be employed were it not for the personal service companies (PSC) or other intermediary that they work through.

This section provides information regarding what the off-payroll working rules are and how to check whether the off-payroll working rules apply.

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