In this webinar, Eileen MacMahon and Laura Rankin will provide an overview of the off payroll working rules (IR35) that were reformed last April and take a look at the practical issues facing construction clients engaging contractors through intermediaries.
In a nut-shell, the off-payroll working rules are tax rules that apply when an individual provides their services through an “intermediary” to a “client”. The rules are designed to make sure that workers, who would have been an employee if they were providing their services directly to the client but for putting in place an intermediary, pay broadly the same Income Tax and National Insurance contributions as employees. It is therefore important that those operating in the construction sector ensure that they are aware of the rules and what protections they should be putting in their contracts.
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