IR35 & Self-Employment Guidance

Guidance Note on Employment, Self-employment, and IR35

GN.IR35.02

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.

Once you have purchased access to the appropriate document folder click on the “Download Document” button below. You will be asked what you want to do with the file .It is recommended that you save the document to a location of your choice prior to viewing.

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