Home › Guides & tools › Tax › IR35 centre

IR35 centre

IR35 relates to legislation and rules intended to apply a PAYE and NIC 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".

…

This content is only available to our registered users.

Please log in or create a free account, to gain access to our extensive business, personal and tax guides.

An introduction to IR35
For many years, people leaving jobs to become self-employed were advised to instead set up one man companies to provide their services; offering the security of a limited liability company and significant national insurance savings. We offer a brief introduction into IR35.
Who is caught by these rules?
The IR35 rules aim to catch anyone who, by placing an intermediary between himself and his employer, gains some tax (including National Insurance Contributions) advantage.
How can I avoid it?
There are several ways you can avoid IR35 - although they may not be palatable to you, or your customers.
The problem with deemed payments
If you have established that some of your work will be caught by IR35 and that PAYE tax and National Insurance will have to be accounted for on a deemed salary payment at 5 April 2014.
IR35 and cessations
In this series of IR35 guides you will be able to consider the impact of IR35 and the effect it has on those workers providing their services through intermediaries.
Important dates
Details of the important dates in relation to IR35.
Personal service companies
The legislation known as IR35 is intended to tackle the avoidance of tax and national insurance contributions through the use of intermediaries such as service companies or partnerships.
In the construction industry?
There are special tax rules affecting the construction industry, which are designed to ensure that tax is paid by workers in the sector whether they are employed or self employed.
Interest and tax payments
HM Revenue & Customs charge interest on underpayments of tax, and pays interest (repayment supplement) on overpayments. The rate of interest paid on overpaid tax is lower than the rate charged on underpayments, and interest rates are adjusted in line with commercial interest rates.