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 will come into
effect until 6 April 2021, leaving businesses longer to prepare. This
document includes guidance about these proposed changes to the IR35 rules,
and will updated if the proposed changes vary from those currently
These Guidance on Employment, Self-Employment, and IR35 Documents are part
of the Business Documents Folder. Just £35.00 + VAT will provide you with 1
year's unlimited access to download all/any documents from the Business