Guidance on IR35 and Self-Employment
The Simply-Docs 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.
The information pages below provide additional information on the key issues under consideration. We recommend that you read both the guidance note and the information pages 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.
Despite the use of a suitable self-employment/independent contractor agreement, there will still be a risk that an employer-employee relationship (for employment law or tax purposes) may exist between the supplier of the services and his/her client. Therefore it is always advisable to take relevant legal advice on your particular circumstances.