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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How can I avoid it?

There are several ways you can avoid IR35, although they may not be palatable to you or your...

IR35 and cessations

In this series of IR35 guides you will be able to consider the impact of IR35 and the effect it has...

The problem with deemed payments

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

Who is caught by these rules?

The IR35 rules aim to catch anyone who, by placing an intermediary between himself and his employer...

The construction industry

There are special tax rules affecting the construction industry, which are designed to ensure that...

Interest and tax payments

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

An introduction to IR35

For many years, people leaving jobs to become self-employed were advised to instead set up one man...

Personal service companies

The legislation known as IR35 is intended to tackle the avoidance of tax and national insurance...

Off-payroll working in the public sector

The responsibilities for deciding when IR35 applies have changed for contractors engaged by or for...