The following Employment Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Many people supply their services to clients, not directly as an employee of theclient nor as a self-employed person, but via a company. The tax and NIC advantages of this way of working are significant. See thePersonal service companies overview guidance note.
Anti-avoidance legislation, known as ‘IR35’, catches individuals who would be employees or office-holders of their clients if they did not use a service company but were under thesame contractual terms. See theEstablishing employment status guidance note.
Separate legislation exists for tax and NIC. In most cases, both sets of legislation produce thesame outcome, but not invariably. See theParticular NIC points guidance note for more information.
To be within IR35:
ITEPA 2003, s 49
Contracts which fall within IR35 are called ‘relevant engagements’ in thelegislation.
Engagements for the
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