ICAEW welcomes off-payroll working set-off proposals
[ad_1] HMRC’s consultation proposes offsetting taxes overpaid by different parties in the labour chain when an off-payroll working employment status determination has been corrected. ICAEW’s Tax Faculty welcomes the proposals in HMRC’s consultation to allow HMRC to account for taxes already paid by an individual and/or their intermediary (eg, personal service company) when calculating a deemed […]