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Brief
On 16/01/2025, Her Majesty's Revenue and Customs (HMRC) issued an update regarding Labor Supply Chain: Legislation and guidance. This document outlines various sources of guidance for complying with reformed Off-Payroll working rules (IR35), including resources on employment status, managed service companies, and VAT self-billing notices. It also highlights potential pitfalls, such as umbrella company scams, and provides information on supply chain due diligence principles and corporate offences for failing to prevent criminal facilitation of tax evasion.
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