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IR35 and Off-Payroll Working Rules: An Overview

  • This report looks at the background behind the legislation, how IR35 works and the potential impact of any expansion of the “off-payroll working” rules to the private sector for employers, contractors and staffing agencies operating in the UK. 
  • The report features a case study from Transport for London (TfL) outlining lessons learned in implementing the off-payroll working rules in the public sector.

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