IR35 relates to legislation and rules intended to apply a PAYE and national insurance contributions (NICs) charge on earnings from a company or partnership which is termed an "intermediary."
It is intended to prevent the lower rates of tax which would otherwise apply from being available to work which is regarded as "disguised employment".
The government has made it clear that IR35 will remain an integral part of the taxation system but they will aim to simplify the administration.
If your company in engaged for a public sector organisation either directly or through an agency you may find that payments to the company are made net of PAYE and NICs. See below - the topic "off payroll working in the public sector".
Understanding the rules and how they impact on your business is an area where we have gained considerable expertise.
Our guides are designed to provide you with an overview of the IR35 rules and it is essential that you seek our expert advice on your specific circumstances.