IR35 Glossary: Your Guide to Key Contracting Terms

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HMRC

The UK government department responsible for tax collection.

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HMRC CEST Tool

A tool for determining IR35 status.

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HMRC IR35 Investigations

Audits to determine a contractor's IR35 compliance.

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HMRC IR35 Reform

Changes to IR35 rules affecting private and public sectors.

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HMRC Penalty Regime

A framework for penalties on tax non-compliance.

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