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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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An introduction to IR35
For many years, people leaving jobs to become self-employed were advised to instead set up one man...
Who is caught by these rules?
The IR35 rules aim to catch anyone who, by placing an intermediary between himself and his employer...
How can I avoid it?
There are several ways you can avoid IR35, although they may not be palatable to you or your...
The problem with deemed payments
If you have established that some of your work will be caught by IR35, PAYE tax and national...
IR35 and cessations
In this series of IR35 guides you will be able to consider the impact of IR35 and the effect it has...
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...
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...