Personal Service Company Update

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While every attempt will be made to ensure that information provided is accurate at the time of publication, it should be treated as guidance only and does not constitute legal or professional advice. Tax law and guidance changes frequently and readers are advised to consult the current relevant publication for the most up-to-date information on this topic.

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The Personal Service Company (IR35) rules are quite complicated and have been very unwelcome ever since introduced. It can be quite hard to decide whether or not IR35 should apply and this can lead to worrying uncertainty. Soon (from April 2016) a new rule will apply to workers in an IR35 situation restricting the amount of travel expenses they can claim.

The online seminar outlines the IR35 rules and show how to work out the amount that has to be treated as employment income if IR35 does apply. It also runs through the new restrictions on travel expenses provides some tips to reduce the risk that HMRC will seek to apply the IR35 rules to a company providing the services of a worker.

For more detailed notes on Personal Service Company Update and how it might impact you and your clients, click here.


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