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.
Register for FREE updates
Receive free news and advice to help you build a better business
We have been successfully providing financial guidance to our clients for many years and recommend qualified financial planners who work closely alongside our accountants to provide advice on tax planning, investments and pensions.