IR35: Countering Avoidance in the Provision of Personal Services
That’s the title of the 1999 press release from Inland Revenue (now HM Revenue & Customs). IR35 refers to legislation aimed at combating the avoidance of tax and National Insurance Contributions (NICs) by individuals who claim to be self-employed, but who are actually operating under the circumstances of an employee working for a company (your client).
The legislation specifically targets the use of intermediaries, such as service companies and partnerships, and the practise of dividend remuneration to avoid paying tax and NICs.
When contractors talk about their work practises or contracts being scrutinised, they often mention the implications of being “inside” or “caught by” IR35.
When you work for Consultant Technologies, we guarantee your IR35 compliance without modifying your existing contracts.
“Joining Consultant Technologies was an inspired move. My salary was very well structured and I received it on time and without fail. They handled all the hassle involving tax. I wouldn't hesitate to refer anyone to CT.” Grant Morrison, London
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