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The "off-payroll" working rules that apply to certain workers supplying their services to clients via their own personal service companies start from 6 April 2021.
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Where large or medium-sized organisations are paying workers via personal service companies (PSC) or agencies they will need to operate new procedures from 6 April 2021.
New VAT rules are due to come into effect this March which will impact on accounting for VAT for transactions in the construction sector.