No. IR35 legislation applies to individuals who provide their services via a limited company.

IR35 legislation applies to anyone who supplies their personal services to end hirers via their own limited company, sometimes known as a ‘PSC’ (Personal Service Company).

No. Even with the changes to IR35 assessment in the private sector in April 2021, HMRC have said that decisions about contractor status will not be made retrospectively.

IR35 legislation states that an end hirer must take ‘reasonable care’ in assessing all contracts, to establish whether the individual would be seen an employee when carrying out the necessary work. If they fail to take reasonable care, the end hirer will be responsible for calculating the deemed direct payment, paying it over and reporting the tax and NICs that result.

No. The changes to IR35 legislation in effect from April 2021 affect who is responsible for assessments, not the way they are assessed.

There is lots of established IR35 case law, much of which specifically looks at whether an individual was a ‘disguised employee’ or not.