IR35 centre

Why 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." 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".

The Government has made it clear that IR35 will remain an integral part of the taxation system but they will aim to simplify the administration.

It is vital that you seek our advice on all aspects relating to IR35.

Understanding the rules and how they impact on your business is an area where we have gained considerable expertise. Our guides are designed to provide you with an overview of the IR35 rules. It is essential that you seek our advice on your specific circumstances. Do please email us or call, we would be pleased to meet with you to ensure that your planning reflects the requirements of the IR 35 rules and their implications.

Our advice will be designed to ensure that your planning is IR35 effective.

It is vital that you seek our advice on all aspects relating to IR35.

Understanding the rules and how they impact on your business is an area where we have gained considerable expertise. These website guides are designed to provide you with an introduction to IR35. However, given the impact of IR35, it is essential that you seek our advice on your specific circumstances. Do please email us or call, we would be pleased to meet with you to ensure that your planning reflects the very latest approach to IR35 and all its implications.

Our advice will be designed to ensure that your planning is IR35 effective.

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