The Current State of IR35
Comatch
MAY 23, 2022
In 2021, IR35 or “Intermediaries Legislation” was amended in an attempt to discourage “disguised employees” from being treated as self-employed contractors. But, prior to April 6, 2021, the responsibility for determining employment status under IR35 lay mainly with the contractor rather than the client. No more than 50 employees.
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