Under the scheme, contractors deduct money from a subcontractor’s payment and pass it to HM Revenue and Customs (HMRC).
Under the scheme, contractors deduct money from a subcontractor’s payment and pass it to HM Revenue and Customs (HMRC).
The Association of Independent Professionals and the Self-Employed (IPSE) has stated that the recent changes to the rules relating to off-payroll workers, commonly known as IR35.