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Ir35 - Public Sector Explanation
My question relates to recent changes to ITEPA and IR35 regulations. Para 61T (sub para 4) of ITEPA (2003) - Income Tax (Earnings and Pensions) Act , Part 2, Chapter 10: Workers’ services provided to public sector through intermediaries.
This clause places a requirement on public sector bodies to provide a written explanation to contractors that explains why their contract has been deemed to fall inside the scope of the IR35 rules.
http:// www.leg islatio n.gov.u k/ukpga /2017/1 0/sched ule/1/e nacted
I'm trying to improve my understanding of what options are open to resolve a situation where a public sector body refuses to provide a written response - the text of the legislation does not seem to present a clear explanation of the consequences of inaction.
This clause places a requirement on public sector bodies to provide a written explanation to contractors that explains why their contract has been deemed to fall inside the scope of the IR35 rules.
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I'm trying to improve my understanding of what options are open to resolve a situation where a public sector body refuses to provide a written response - the text of the legislation does not seem to present a clear explanation of the consequences of inaction.
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