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".
An introduction to IR35
For many years, people leaving jobs to become self-employed were advised to instead set up one... Read more
Who is caught by these rules?
The IR35 rules aim to catch anyone who, by placing an intermediary between himself and his... Read more
How can I avoid it?
There are several ways you can avoid IR35 - although they may not be palatable to you, or your... Read more
The problem with deemed payments
If you have established that some of your work will be caught by IR35 and that PAYE tax and... Read more
IR35 and cessations
In this series of IR35 guides you will be able to consider the impact of IR35 and the effect... Read more
Important dates
Details of the important dates in relation to IR35. Read more
Personal service companies
The legislation known as IR35 is intended to tackle the avoidance of tax and national... Read more
In the construction industry?
There are special tax rules affecting the construction industry, which are designed to ensure... Read more
Interest and tax payments
HM Revenue & Customs charge interest on underpayments of tax, and pays interest (repayment... Read more
