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IR35

IR35

IR35 relates to legislation and rules intended to apply a PAYE and NIC charge on earnings from a company or partnership which is termed an "intermediary."

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Personal service companies

IR35 is intended to tackle the avoidance of tax and national insurance contributions through the use of intermediaries such as service companies or partnerships.

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Interest and tax payments

HMRC charges interest on underpayments of tax, and pays interest (repayment supplement) overpayments.

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