Published on: 27/12/2023
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Agreement regarding study leave for employee.
This factsheet will provide an overview of the current IR35 scheme and set out the proposed changes to the rules due to take effect in April 2021.
From 6 April 2023 the rates and limits for employment claims will have their annual increase. The new rates will apply where the effective date of termination (EDT) of the employment of an employee is on or after 6 April 2023.