IR35 - expenses and insurance

[missinggreenfields]

Where are you getting that 95% figure from? There is no mention of expenses in the public sector consultation document as IR35 already means no expenses allowed

Page 19 of the consultation document begins "Once the engager or agency has determined the worker is subject to the off-payroll rules, they will make calculations to take account of the existing 5% deduction and VAT."

There is a whole section on the 5% allowance and question 6 is "How would accounting for the 5% allowance work in practice?"

[malvolio]

Where are you getting that 95% figure from? There is no mention of expenses in the public sector consultation document as IR35 already means no expenses allowed

The clue is in the first line of the OP...