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IR35
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We recommend:
Countering avoidance
New rules to remove opportunities for avoidance of tax and Class 1 NICs by the use of intermediaries.
You may also want:
Supplying services through a Limted Company
Do you use a limited company or a partnership to provide your service.
Supplying services. How to calculate the deemed payment
This note explains how to work out the deemed payment and how to pay us the tax and NICs due.
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