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Engaging a limited company: changes to legislation

Ref: 31937
Last updated on 19 January 2018
School types: All · School phases: All
In-depth article
What is the current legislation around schools engaging limited companies? We refer to guidance from HMRC on the new IR35 regulations around schools engaging personal service companies. We also relay guidance on how this may affect schools.

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Contents

  1. 1 Changes to the 'intermediaries' legislation
  2. 2 Deciding whether the rules apply
  3. 3 Impact on schools
  4. 4 Impact on clerks

Article features

  • 5 external links

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