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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

  • Personal service companies
  • The construction industry
  • Who is caught by these rules?
  • How can I avoid it?
  • Off-payroll working in the public sector

Related news

  • HMRC presses on with IR35 in the private sector

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