Guidance on Self-Employment and IR35

Guidance on Employment, Self-Employment, and IR35

When engaging a person to provide services to your business, it is important to consider whether the individual providing those services has the status of an employee of your business, or is instead self-employed.

These Guidance Notes and Checklists identify and clarify the relevant issues and provide a useful guide through the common misconceptions surrounding employment versus self-employment.

If a personal services or other intermediary company (rather than an individual self-employed person) is engaged by a client to provide services, these Guidance Notes explain how the IR35 might apply to the client, the company and the individual who actually provides the services on behalf of the company.

The Government has proposed changes to the IR35 rules which are due to come into effect on 6 April 2021. These Notes include guidance about the proposed changes to those IR35 rules.

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 Documents Folder.

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