Guidance on Employment, Self-Employment, and IR35

When engaging a company to provide services to your business, it is important to consider whether that company is to be used as a personal service company (or other intermediary company) by any individual worker(s), and, if so, whether the IR35 rules do or might apply to the proposed engagement of that company by a client or main contractor.

These Guidance Notes and Checklists provide a useful guide through the common misconceptions surrounding IR35 and should help to clarify what IR35 is and what impact it might have on the client, individual and the company.

The Government proposed changes to the IR35 rules but then announced that, in the light of the Covid 19 outbreak, none of these changes would come into effect until 6 April 2021, leaving businesses longer to prepare. Accordingly those changes were brought into effect as from 6 April 2021. This document includes guidance about those changes to the IR35 rules. 

• Guidance Note on Employment, Self-employment, and IR35
• Employment, Self-employment and IR35 Checklists
• IR35 Status Determination Statement

Guidance on Employment, Self-Employment, and IR35 is part of Business . Just £38.50 + VAT provides unlimited downloads from Business for 1 year.