In this guide
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
Rates and deadlines can change. Use these links to check a rate, deadline or eligibility rule.
Need help reviewing an IR35 arrangement?
We can help organise the payroll and accounting information. A status decision should be reviewed against the full facts.
Discuss an IR35 arrangement