IR35 centre

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." It is intended to prevent the lower rates of tax which would otherwise apply from being available to work which is regarded as "disguised employment".

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An introduction to IR35

Who is caught by these rules?

How can I avoid it?

The problem with deemed payments

IR35 and cessations

Important dates

Personal service companies

In the construction industry?

Interest and tax payments