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.

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

Frequently Asked Questions

How do I tell whether someone I am engaging is self-employed or really an employee? +

Look at how the work is really done, not the job title. The main pointers to self-employment are that the individual can send a substitute rather than having to do the work personally, that they control how, when and where they work, that there is no ongoing obligation on you to offer work or on them to accept it, and that they take financial risk, use their own equipment and can profit from doing the job well. The more the picture looks like an employee, the higher the risk. These guidance notes and checklists walk you through the same factors.

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