Does the individual work through an intermediary? Does IR35 apply?
Instead of dealing directly with their business client, a worker might deal
with them through a third party intermediary, typically the worker’s own
personal service company (“PSC”). The “IR35” pages explain what a PSC is.
If a PSC is used, depending on the circumstances, the IR35 rules might
apply. If they do, their effect in law is to treat the person who works
through the PSC as employed where, if they had instead worked as an
individual (and not through a PSC), the law would have regarded them as
employed, not self-employed. The “Guidance Note: Employment,
Self-employment, and IR35”, and the “IR35” information pages, explain this
If you propose to (or do) work through a PSC or you propose to (or do)
engage an individual who will work for you through a PSC, you should read
the “IR35” information pages as well as reading these “Employment and
Self-Employment” pages. If no PSC is involved, you don’t need to read the