The rules apply
Do the rules apply?
Provision of personal services through intermediaries
'You will have to think about each contract individually. Some people will find that they have some contracts which would have been employment and so come within the rules, and others which do not.'
Note: Legislation has now widened the scope of IR35 to include remuneration received as an office-holder and is relevant to those who hold positions as Non-executive Directors.
We strongly recommend our interims take advice from their accountant on each interim management assignment as to whether IR35 is applicable.
Our interim's supply their service through a limited company, which accepts our 'Terms of Business' and the 'Responsibility for any income tax and national insurance contributions and any other taxes and deductions payable in respect of its staff for the assignment'.
IR35: Personal Service Companies, Second Edition
Author(s): Anne Redston
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