DOES IR35 APPLY TO YOU?
How will I know if I am caught by IR35 and what will it cost me?
Legislation introduced in April 2000 affects anyone who is working via an intermediary, such as a company or partnership. IR35 will only apply if the individual is working for a client under circumstances that if it were not for the imposition of the Limited company or Partnership (known as the “intermediary”) would be one of employment.
Anyone working via an intermediary will be caught by new rules if they fail the ‘IR35 test’. If their terms and conditions or working practices are of employment then they will be caught by IR35 legislation.