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Does the individual work through an intermediary?

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 more fully.

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 IR35 pages.

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