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HMRC

IR35: The Possible Effect on Technology Resources

JESSICA HOPKIRK

Since April 2000, via IR35, the UK Tax Authorities (HMRC) have sought to combat tax avoidance amongst ‘disguised employees'. HMRC are targeting individuals supplying services via intermediary companies—such as Personal Service Companies (PSC’s)—initially in the public sector April 2017, HMRC have since shifted focus onto the private sector.

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