Public sector
'off-payroll working rules' or 'IR35'
Application
Commentary –
Tax Reporter ¶1007-660
Calculating deemed direct earnings
Commentary –
Tax Reporter ¶1007-660
Commencement
Commentary –
Tax Reporter ¶1007-660
Disagreements between public authority and worker about application
Commentary –
Tax Reporter ¶1007-660
Generally
Commentary –
Tax Reporter ¶1007-660
Public authority, meaning
Commentary –
Tax Reporter ¶1007-660
Workers treated as receiving earnings from employment
Commentary –
Tax Reporter ¶1007-660
Agency workers supplied post-6 April 2017
Commentary –
Tax Reporter ¶1021-750
HMRC Guidance –
ESM2005
IR35
Commentary –
Kirk on Employment Status 10.6