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Off-payroll (IR35) - the 'small company' exemption ...

Jul 08, 2019 · When the ‘off-payroll’ IR35 rules are extended to the private sector in April 2020, ‘small companies’ will be excluded as things currently stand. However, the exclusion itself may cause more complications for clients to deal with. What is the small company exemption? When the Government confirmed the April 2020 private sector extension of the off-payroll ……