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HMRC accused of not understanding its own IR35 tax reforms ahead of private sector rollout

Roland6 Silver badge

>The difference is that with an employment contract the employer would have to pay thier fair share of National Insurance etc, plus holiday pay.

But on the other hand, won't incur a VAT charge on the transaction. [NB. As with all things to do with VAT, depending on the client organisation, the VAT status of the project etc. this may or may not be a benefit - if in doubt speak to an Accountant...]

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