1.0AEL Markhamshttps://aelmarkhams.co.ukChanges to off-payroll working (IR35) for intermediaries and contractors - April 2021 - AEL Markhamsrich600338<blockquote class="wp-embedded-content" data-secret="HByFqnh6Cq"><a href="https://aelmarkhams.co.uk/changes-to-off-payroll-working-ir35/">Changes to off-payroll working (IR35) for intermediaries and contractors – April 2021</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://aelmarkhams.co.uk/changes-to-off-payroll-working-ir35/embed/#?secret=HByFqnh6Cq" width="600" height="338" title="“Changes to off-payroll working (IR35) for intermediaries and contractors – April 2021” — AEL Markhams" data-secret="HByFqnh6Cq" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript"> /*! This file is auto-generated */ !function(c,d){"use strict";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},c.wp.receiveEmbedMessage);else if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(!t);else if(!(t.secret||t.message||t.value));else if(/[^a-zA-Z0-9]/.test(t.secret));else{for(var r,s,a,i=d.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),n=d.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),o=new RegExp("^https?:$","i"),l=0;l<n.length;l++)n[l].style.display="none";for(l=0;l<i.length;l++)if(r=i[l],e.source!==r.contentWindow);else{if(r.removeAttribute("style"),"height"===t.message){if(1e3<(s=parseInt(t.value,10)))s=1e3;else if(~~s<200)s=200;r.height=s}if("link"===t.message)if(s=d.createElement("a"),a=d.createElement("a"),s.href=r.getAttribute("src"),a.href=t.value,!o.test(a.protocol));else if(a.host===s.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener("message",c.wp.receiveEmbedMessage,!1),d.addEventListener("DOMContentLoaded",t,!1),c.addEventListener("load",t,!1);function t(){if(o);else{o=!0;for(var e,t,r,s=-1!==navigator.appVersion.indexOf("MSIE 10"),a=!!navigator.userAgent.match(/Trident.*rv:11\./),i=d.querySelectorAll("iframe.wp-embedded-content"),n=0;n<i.length;n++){if(!(r=(t=i[n]).getAttribute("data-secret")))r=Math.random().toString(36).substr(2,10),t.src+="#?secret="+r,t.setAttribute("data-secret",r);if(s||a)(e=t.cloneNode(!0)).removeAttribute("security"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:"ready",secret:r},"*")}}}}(window,document); </script> https://aelmarkhams.co.uk/wp-content/uploads/2021/03/pexels-andrea-piacquadio-3771097-scaled.jpg25601707IR35 is a set of rules that make sure workers, who would have been an employee if they were providing their services directly to the client, pay broadly the same Income Tax and National Insurance contributions as employees.The client is the organisation who is or will be receiving the services of a contractor.