Guidance Note on Employment, Self-employment, and IR35
This Guidance Note: Employment, Self-employment, and IR35 provides an overview and explanation of the differences in law between an employee and a self-employed person, and the impact of the IR35 rules on the use of a personal services company by a person providing services to a business.
We recommend that you read this note before deciding which of our various template agreements will be most suitable for you to use when engaging an individual or a company to provide your business with any services.
The note contains guidance on why, for tax and employment law purposes, it is important to consider whether a person is in law an employee or a self-employed individual, how to decide whether a person is an employee or a self-employed individual, and whether the IR35 rules apply where you engage a worker to provide services to your business through an intermediary company.
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