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<p>The Government recognises that differences in tax treatment for individuals across
employment forms can have a fiscal impact and affect how people and businesses choose
to provide or take on labour.</p><p> </p><p>Good progress has been made in ensuring
different forms of labour are taxed more consistently by, for example, addressing
non-compliance with the off-payroll working rules, also known as IR35, which are designed
to ensure that individuals working like employees but through their own company, usually
a personal service company, pay broadly the same Income Tax and National Insurance
contributions as those who are directly employed.</p><p> </p><p>The Government announced
a 1.25 percentage point increase in all dividend tax rates alongside the Health and
Social Care levy, to ensure that those with dividend income make a contribution on
that income in line with the contribution made by employees and the self-employed
on their earnings.</p><p> </p><p>The Government continues to keep all aspect of the
tax system under review and any decisions on future changes will be taken as part
of future fiscal events and in the context of wider public finances.</p>
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