IR35 may apply if you provide any personal services to your customers through an intermediary, someone who acts as a link in order to bring about an agreement. The law ignores the presence of the intermediator and imagines that you are working directly for your customer, your relationship with your customer will depend whether IR35 applies to you. This handy guide explains:

  • When does IR35 apply?
  • How to test for IR35
  • What are the obligations from both parties
  • Are you in business on your own account?
  • Do you have the right to send a substitute?
  • Can you hire others to help you?
  • Do you take a financial risk?
  • Providing significant tools or equipment
  • Who control when and how you archive the task?
  • Checking your employment status
  • What if IR35 does apply:
  • Private Sector
  • Public Sector

 

If you would like any further information or are worried about how IR35 might affect you,  please get in touch, but first take a read of this month’s Active Practice to find out more. You can download it here:

JDA – Active Practice – 2018-06 – IR35

 

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Any questions?

If you’d like a meeting or a Skype call to discuss this, please get in touch with your favourite Liverpool accountant

  • You can ring us on 0151 380 8080
  • You can email us at growth@jondaviesaccountants.co.uk