HMRC releases contractor factsheet on IR35 rules
. (B)
Contractors will be affected by the changes to the IR35 rules if they work through an intermediary, such as a personal service company (PSC), and provide services to public sector organisations or medium or large-sized organisations, defined as having a turnover of more than £10.2m, a balance sheet total of £5.1m and/or more than 50 […]