What is IR35?
In general the IR35 regime applies where an individual personally performs services for another person and the services are not provided under a contract directly between the two but under a contract involving an intermediary (usually, but not always, the intermediary will be a limited company).
The intention of IR35 is to ensure that both parties pay income tax and national insurance broadly equivalent to that of an employee / employer relationship. That obligation falls on different entities in the chain of supply depending on whether the general or the off payroll IR35 regime applies.
IR35 is complicated and you need to ensure you have the proper arrangements and paperwork in place if you are to avoid its application. We can advise on this and provide you with the necessary contract.
If you have questions or need advice it is advisable to get advice from qualified, specialist employment solicitors. Please get in touch with us on 01483 303636 to discuss your situation and see how we can help.
