Are you inside or outside IR35

HMRC publishes an introduction and a list of guiding questions to help you to decide whether you fall inside or outside IR35.

You will need to examine whether IR35 applies on a “contract by contract” basis.  It is possible to have some contracts within IR35 and some outside IR35

The circumstances of your “intermediary” is also a factor.  For example, if the intermediary is a limited company – who owns the shares and in what proportion?

The wording of your contract and your working practises are also factors.  Although, it is worth knowing that there is no such thing as an “IR35-proof” contract.  In the event of an enquiry, HMRC would examine the reality of your situation, not just your written contract.

If you are a “borderline” case, it may be worthwhile consulting an employment law specialist to examine your contract, working practises

(“Inside IR35” – IR35 legislation applies to your circumstances
“Outside IR35” – IR35 legislation does not apply to your circumstances)


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