Q&As

Can a Limited Liability Partnership be an intermediary for the purposes of the off-payroll IR35 regime?

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Published on LexisPSL on 16/03/2021

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • Can a Limited Liability Partnership be an intermediary for the purposes of the off-payroll IR35 regime?
  • The intermediary—conditions
  • Limited Liability Partnerships

Can a Limited Liability Partnership be an intermediary for the purposes of the off-payroll IR35 regime?

The off-payroll IR35 regime applies to engagements under which:

  1. an individual personally performs (or is obligated to personally perform) services for an end client

  2. the services are not provided pursuant to a direct contract between the individual and the end client but under arrangements involving a third party (ie an intermediary)

  3. the end client is either a public authority or, from 6 April 2021, a medium or large private sector entity that has a UK connection

  4. the circumstances are such that if the services were provided under a direct contract between the individual and the end client, the individual would be regarded as an employee or office holder of the end client for income tax and/or NICs purposes (or, if the individual is already an office holder of the end client, the services relate to that office), and

  5. the intermediary meets certain conditions (see below)

The

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