Off-payrolling IR35 and Associated Issues

The rules known as IR35 were first introduced in 2000 but there have been a number of changes since then. These include a re-write of the legislation and some subtle changes, including changes in FA 2013. In addition, the off-payrolling rules are now with us. 

The objective of the course is to examine the new rules in detail but it will also consider the wider issue of service companies in relation to IR35, the agency and also the managed service company rules. 

This course will consider the legislation in some detail and will include: 

• The new off-payrolling rules 
• The rules for agencies and IR35 
• Recent cases 
• Recent developments 
• Recent HMRC guidance 

The content for online courses predating 2024 may vary.