(3) Does IR35 apply?(a) Personal performance under arrangements involving an intermediaryThe legislation applies to an individual who personally performs, or is under an obligation personally to perform, services for a client and the services are provided not under a contract directly between the client and the worker but under arrangements involving an intermediary. An intermediary will often (but need not) be a company, and may be a partnership or unincorporated association of which the worker is a member. There may be more than one relevant intermediary.
The legislation applies to an individual who personally performs, or is under an obligation personally to perform, services for a client and the services are provided not under a contract directly between the client and the worker but under arrangements involving an intermediary. An intermediary will often (but need not) be a company, and may be a partnership or unincorporated association of which the worker is a member. There may be more than one relevant intermediary.
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