Since the IR35 rules changed in April 2021 supplying company contractors has become more complex, with many businesses instead choosing to avoid the IR35 rules altogether. The alternative is to engage the agency workers directly or via an umbrella company. Either method brings into play the agency tax rules, and should involve payments of tax and NICs under the PAYE scheme.
This webinar looks at why PAYE applies to agency workers, pros and cons, contractual requirements and pitfalls.
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