IR35 is HMRC’s tax avoidance legislation which governs the payments an individual receives when providing their services to an “end client” through an intermediary (e.g. a personal service company and/or agencies). The legislation applies to the individual workers, and the businesses hiring them, who are supplying their services via an intermediary, but who would be an employee if the intermediary was not used.
From 6 April 2020, medium and large private sector businesses will be responsible for determining the correct tax treatment on payments they make to individuals via intermediaries.
In this podcast episode, Acuity Law’s Employment Solicitor Rebecca Mahon demystifies the new IR35 legislation.
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