Just thought I would add a little gem to this thread for today. It has become apparent that there are a few "new" umbrella companies that are deducting the apprenticeship levy from the rates, please be aware a business with a payroll of less than £3m should NOT be applying this until they reach the threshold. Not an easy thing to work out but unless their contractor numbers are high from the outset, then it is unlikely that this will apply for a little while.
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IR35 post April 2020: Choosing a legitimate Umbrella
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