Medium- and large-sized businesses that engage self-employed staff may find that things alter from 6 April. That’s because of change to IR35 legislation that will apply to those companies.

It relates to off payroll working. The burden of assessing for tax purposes the employment status of any individual claiming to be self-employed through a limited company will fall to employers in those size categories.

But the topic of individuals claiming self-employed status is relevant to all operators. The use of self-employed drivers is now of interest to the Traffic Commissioners (TCs) through consideration of . . .

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