The Swedish Derogation Model is a fancy name for something that all umbrella companies have been doing for the last couple of years which is why the consideration was made under section 10 of the Agency Workers Regulations.
In this section you will find a number of simple guides to tax legislation that is likely to affect you and give you a basic understanding of what you need to be aware of.
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2017 changes to the Apprenticeship Levy
If you are a PSC contractor working in the Public Sector in April 2017 it will be for the organisation that pays the fee to the PSC to decide whether the relationship between the worker and the end client is really one of what HMRC will regard as employment.Read MORE