IR35

IR35

IR35 relates to legislation and rules intended to apply a PAYE and NIC charge on earnings from a company or partnership which is termed an "intermediary."

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An introduction to IR35

For many years, people leaving jobs to become self-employed were advised to instead set up one man companies to...
Who is caught by these rules?

The IR35 rules aim to catch anyone who, by placing an intermediary between himself and his employer, gains some...
How can I avoid it?

There are several ways you can avoid IR35, although they may not be palatable to you or your customers.
The problem with deemed payments

If you have established that some of your work will be caught by IR35 and that PAYE tax and national insurance...
IR35 and cessations

In this series of IR35 guides you will be able to consider the impact of IR35 and the effect it has on those...
Personal service companies

The legislation known as IR35 is intended to tackle the avoidance of tax and national insurance contributions...
Off-payroll working in the public sector

The responsibilities for deciding when IR35 applies have changed for contractors engaged by or for the public...
The construction industry

There are special tax rules affecting the construction industry, which are designed to ensure that tax is paid by...
Interest and tax payments

HMRC charge interest on underpayments of tax, and pays interest (repayment supplement) on overpayments.

An introduction to IR35

Who is caught by these rules?

How can I avoid it?

The problem with deemed payments

IR35 and cessations

Personal service companies

Off-payroll working in the public sector

The construction industry

Interest and tax payments

Resources

LEES Central London

LEES West London

LEES Norwich