Budget

Impact on employers

As part of the 2018 Autumn Budget, HMRC and HM Treasury have announced they
will be extending the public sector IR35 rules to medium and large private sector
organisations from April 2020. We are currently awaiting a formal definition of small
organisations who will be exempt from this measure.

This announcement will be of interest to all medium and large organisations who engage with contractors, freelancers or consultants through a Personal Service Company (PSC) or agency arrangement.

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