When can IR35 apply?
The rules can apply when a worker provides services through a personal service company or another intermediary. The working arrangement and actual terms should be reviewed.
Who makes the decision?
The client may be responsible for determining status and operating payroll deductions, subject to the size and type of organisation. Different rules can apply to small private-sector clients.
Keep status records
Keep the contract, working practices, status determination, reasons for the decision and any appeal or disagreement records.
Official sources.
Check the current guidance before you rely on a rate, threshold, deadline or relief.
Need help reviewing an IR35 arrangement?
Swift Accountancy can help organise the payroll and accounting information. A status decision should be reviewed against the full facts.
Discuss an IR35 arrangement