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