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Engaging a limited company: changes to legislation

Ref: 31937
Last updated on 30 March 2017
School types: All · School phases: All
In-depth article
What are the changes to legislation around schools engaging limited companies? We refer to guidance from HMRC on the IR35 changes around schools engaging personal service companies, a type of limited company. We relay guidance on how this may affect schools and clerks.

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Contents

  1. 1 Current rules
  2. 2 Changes
  3. 3 Deciding whether the new rules apply
  4. 4 Sample scenario
  5. 5 Impact on schools
  6. 6 Clerks to governors

Article features

  • 4 external links

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