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How to avoid IR35 penalties

HMRC has recently published its policy paper explaining how it intends to help and support organisations which must comply with changes to the off-payroll working rules (IR35). From 6th April 2022 the IR35 rules will apply to all medium and large sized businesses in the private sector with a UK connection, the policy paper sets out the HMRC compliance principles and under what circumstances HMRC will investigate tax avoidance.  Deborah Scales, employment solicitor explains the guidance.

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