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IR35 centre

The term IR35 relates to legislation intended to apply a PAYE and NIC charge on earnings from a company or partnership which is termed an 'intermediary' by the rules.

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IR35 centre

An introduction to IR35

For many years, people leaving jobs to become self-employed were advised to instead set up one...

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Who is caught by these rules?

The IR35 rules aim to catch anyone who, by placing an intermediary between himself and his...

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How can I avoid it?

There are several ways you can avoid IR35 - although they may not be palatable to you, or your...

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The problem with deemed payments

If you have established that some of your work will be caught by IR35 and that PAYE tax and...

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IR35 and cessations

In this series of IR35 guides you will be able to consider the impact of IR35 and the effect it...

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Important dates

Details of the important dates in relation to IR35.

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Personal service companies

The legislation known as IR35 is intended to tackle the avoidance of tax and national insurance...

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Going into the construction industry

There are special tax rules affecting the construction industry, which are designed to ensure...

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Interest and tax payments

HM Revenue & Customs charges interest on underpayments of tax, and pays interest (repayment...

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