The distinction between being a genuine consultant that is self-employed versus using an intermediary for tax avoidance and being classed as employed is getting increasingly blurred.
Of all the groups associated with IR35, contractors are the most affected.
HM Revenue and Customs have a series of guidance questions designed to allow contractors to determine whether they are covered by IR35. Despite this guidance, case law suggests that in many cases it is very difficult to provide a definitive answer to the questions.
As contractors are most affected by IR35, the following topics have been explored in more depth:
The main organisations affected by IR35 are listed below; click on them for further explanations:
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