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As a leading FCSA Accredited Umbrella Company we know IR35 inside out.
Whether you are a contractor, freelancer, recruitment agency or engager we’ll help you to quickly understand IR35 – with jargon-free explainer videos, blogs, articles and guides.
To help you understand IR35, our plain-english video guide provides all the information you need to make sense of the IR35 rules and how they may impact you and your business.
IR35 isn’t the easiest or most exciting of topics, but we cut through the complexity to provide you with an understanding and confidence that you are working within the rules.
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Inside or Outside
What is Control?
What is IR35?
Mutuality Of Obligation
Mutuality of Obligation
Mutuality of obligation exists when an agency or client has to offer work to an individual under the terms of the contract and the individual has to take it
Personal service hinges on whether the personal service of the worker is required, or if someone else can be sent to carry out the work in their place
This refers to the degree of control a client has over what, how, when and where a worker carries out a job. In case law this is called a master / servant relationship.
Do I need to worry about IR35?
You only need to concern yourself with IR35 if you are supplying your services through a limited company, or are engaging contractors who do. IR35 has no impact whatsoever on PAYE employees, umbrella company employees, or sole traders, including if you are CIS.
What does it mean if my contract is "inside IR35"
If your contract is determined as “inside” or “caught” by IR35, it means that your relationship with your client would be one of employment if it were not for the fact that you are providing your services through a limited company.
You are deemed as an employee for the purposes of tax and NIC, but not employment rights. Your pay should be net of PAYE tax and NIC.
What are the IR35 rules in the public sector?
For public sector contracts, IR35 is determined by the client (public sector body), rather than the contractor. If the client decides that the contract is within IR35, then the party paying the personal service company – the “fee-payer” – must tax the contractor at source, exactly as they would an employee on their payroll.
What are the IR35 rules in the private sector?
In the private sector, as of 6th April 2021, if you are engaged by a medium or large company (as per Company’s House definitions), it is the responsibility of the engager to determine IR35 status and communicate this down the supply chain in a “Status Determination Statement”.
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