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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."

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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
Personal service companies
Off-payroll working in the public sector
The construction industry
Interest and tax payments

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Related guides

  • How can I avoid it?
  • Personal service companies
  • Interest and tax payments
  • IR35 and cessations
  • Who is caught by these rules?

Related news

  • ACCA calls for IR35 private sector delay

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