IR35

Do IR35 rules apply to you?

Designed to prevent tax avoidance and, depending on whether or not the criteria it imposes is found to apply, it can have a significant impact on the amount of tax and NI you pay.

If it can be established that you would have deemed to have been an employee if it were not for the existence of an intermediary you operate, you could find you are affected by IR35.

It may be that the client has control over how and where you work, and you are restricted to one contract at a time in which case you need to complete a full check; however you are unlikely to be regarded as an employee of a client if you have the final say in how and where the work is carried out, therefore not subject to IR35.

As you can see, there are a number of factors that you need to consider in order to establish whether IR35 applies to you or not.

Remember, the contract you have with one client may not always be the same for other clients, so it’s important that each contract is looked at individually.

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