A review of the contractual terms and factual working arrangements to assess whether an engagement falls inside or outside IR35. Suitable for businesses engaging contractors or for contractors who want an independent assessment of their status.
Q: What is IR35?
A: IR35 is the off-payroll working rules. If HMRC considers that a contractor would be an employee if engaged directly, the engagement falls inside IR35 and the contractor (or the end client, depending on the size of the business) must account for income tax and NICs as if the contractor were employed.
A review of the contractual terms and factual working arrangements to assess whether an engagement falls inside or outside IR35. Suitable for businesses engaging contractors or for contractors who want an independent assessment of their status.
Q: What is IR35?
A: IR35 is the off-payroll working rules. If HMRC considers that a contractor would be an employee if engaged directly, the engagement falls inside IR35 and the contractor (or the end client, depending on the size of the business) must account for income tax and NICs as if the contractor were employed.