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We recommend:

• Countering avoidance
  New rules to remove opportunities for avoidance of tax and class 1 NICs through the use of intermediaries.

You may also want:

• Supplying services through a limited company
  Do you use a limited company or a partnership to provide your service?

• Supplying services. How to calc
  This note explains how to work out the deemed payment and how to pay us the Tax and NICs due on any deemed payments.