| 单词 | IR35 |
| 释义 | IR35 IR35 A rule introduced in the Finance Act 2000 that requires an individual who provides services to an employer through an intermediary (such as a limited company) to be taxed on the basis that he is an employee rather than self-employed. This requires deduction of tax at source under the PAYE rules, imposes Class 1 National Insurance contributions, and gives less favourable treatments for the deduction of expenses than formerly. |
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